ACC 430
Intermediate Accounting II · 3 credits · Fall 2026
Requirements
Prerequisite: ACC 330 Students must also be English Proficient and a Math Proficiency of 40 or higher or completion of equivalent courses
About this course
The course is a continuation of Intermediate Accounting I. A detailed study is made of the accounting for long term debt, investments in stocks and bonds, leases, pensions, accounting for income taxes and inflation accounting. Other topical coverage includes EPS, revenue recognition, preparation of the income statement, and the statement of cash flows. The stockholders' equity section of the balance sheet is examined, with particular reference to the accounting for capital stock, additional paid-in capital, and retained earnings. Attention is given to pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies.
Seat status as of Oct 3, 6:31 AM ET. Seats can change between refreshes.
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