ACCTA 325 : Intermediate Accounting 2B

Continues the in-depth study of financial accounting principles and practices, focusing on the preparation and analysis of financial statements in accordance the Generally Accepted Accounting Principles (GAAP). This course covers accounting theory and practices associated with the following topics: stockholders’ equity, income taxes, pensions, and earning per share. This course is designed to strengthen the technical and analytical skills required for more advanced accounting studies and professional practice.