Undergraduate Catalog 2007-2008
UDM Academic PoliciesCourse DescriptionsList of All ProgramsFaculty


ACC 312 Financial Accounting II
Credit HoursRecitation/Lecture HoursStudio HoursClinical HoursLab Hours

Prerequisites:
ACC 311



Continues the study begun in ACC 311 of accounting theory, principles and practices underlying the financial statements. Emphasis is given to the measurement, valuation and reporting of liabilities and stockholders? equity and their effect on earnings determination. Complex topics considered include leases, pensions and other employee retirement benefits, deferred income taxes and earnings per share. In addition, international differences in a few accounting areas are briefly discussed.
30000

College of Business Administration

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