Catalog 2025-2026

ACC 420 Intermediate Accounting II

ACC 420 expands the student's study of generally accepted accounting principles. The course covers the theory and methodology involved in accounting for investments, current liabilities, long-term debt, leases, deferred income taxes, pensions, stockholders’ equity, earnings per share and accounting changes. The course also covers the FASB codification of accounting standards and the preparation of the statement of cash flows.

Credits

4

Prerequisite

MAT 160 (all COB majors are required to take MAT 225), ITM 220 and a grade of "C" or higher in ACC 320.

Offered

fall and spring semesters