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Apr 02, 2025
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Fall 2025 Undergraduate Catalog
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ACC 313 - Intermediate Accounting II
This course is the second in the intermediate accounting sequence (ACC 310 ). This course continues in the exploration of the financial accounting framework and the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP). Topics the study of advanced topics including accounting for investments, stockholders equity, pensions, leases, income taxes, bonds, and other contemporary financial accounting issues.
3 credits
Prerequisite(s): BUS major or ACC Minor and ACC 310
SBC: SBS, SPK
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