2021 - 2022 College Catalog 
    May 30, 2024  
2021 - 2022 College Catalog [ARCHIVED CATALOG]

ACT 323 - Intermediate Accounting II

Credit Hours: 3
Prerequisite: ACT 313 . The characteristics and general journal entries of corporations are discussed, recording procedures for long-term investments in equity securities and bonds, as well as the long-term liability bonds payable, procedures followed when changing accounting methods, correcting errors, making interim reports, analyzing financial statements, proper reporting for pension costs and leases. Methods used to prepare a cash flow statement. Spring