A smiling young woman holding a book in a college classroom library in front of shelves full of books.
A smiling young woman holding a book in a college classroom library in front of shelves full of books.

ACCT315 - Intermediate Accounting II

Semester Credit Hour(s): 3

This advanced course builds upon the financial statements, emphasizing the statements of retained earnings and cash flows.  Students will focus on accounting for pensions and leases, debt and equity financing, Shareholders' Equity, and FASB.  Ethics is applied throughout the course. 

Prerequisite(s): ACCT215

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