ACCT 306: Intermediate Accounting III

Course Description

This course is part of the financial accounting series designed to give students an in-depth understanding of the theory and current practice of financial accounting. This course particularly focuses on special financial accounting topics such as leases, derivative instruments, revenue recognition, full disclosures in financial reporting, and FASB Codification Research System. In addition, this course provides a foundation on how financial accounting data can be gathered, analyzed, and used in decision-making. Prerequisites: (ACCT 302 with grade of C or better) AND EITHER (Admitted to the School of Business) OR (60 credits and 2.2 GPA). Special course fees may apply.