ACCT 236 - Intermediate Accounting II

(Spring Semester Only; Evening Sections Only)

Studies financial accounting theory in depth, emphasizing generally accepted accounting principles as applied in the development of accounting data and in problems of valuation issues relating to stockholders’ equity, dilutive securities investments, issues related to income measurement, andpreparation andanalysis of financial statements. Prerequisite(s): C or better in ACCT 132. (PCS 1.1, 3 credit hours - 3 hours lecture, 0 hours lab)