ACC 9804
Intermediate Fin Acc · 4 credits · Fall 2026
Requirements
Prerequisites: ACC 9110 or ACC 9112.
About this course
Discussion of the communication of financial information through an in-depth analysis of the balance sheet and income statement. Coverage includes topics of measurement and revenue recognition. The course provides a solid theoretical foundation for accounting and reporting. It explains and analyzes the complexities of leases, pensions, income taxes, long-term debt, long-term investments, stockholders' equity, accounting changes, and other financial statement components.
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