Dec 04, 2022  
2015-2016 Augusta University Undergraduate Catalog 
2015-2016 Augusta University Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 3313 - Intermediate Accounting III

This is the third of three courses in intermediate financial accounting. In this course students will learn how to account for complex business transactions. Emphasis is on revenue recognition, income taxes, pensions and postretirement benefits, leases, accounting for changes and error analysis, and full disclosure in financial reporting. In addition, students will learn how to prepare a complex statement of cash flows. Students will also analyze real world cases and learn how to evaluate firm performance using financial statements. Prerequisite(s): ACCT 3312 with a minimum grade of C.

Grade Mode: Normal, Audit

Prerequisites: ACCT3312 >= C

Credit Hours: 3
Lecture Hours: 3

Major Restrictions: Accounting, Finance, Management, Management Info Systems, Marketing Class Restrictions: Junior-Semester, Senior-Semester

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