ACCT 3132 - Intermediate Accounting II (3 Credit Hours)

Lecture Hours: 3 Lab Hours: 0
This course is a continuation of ACCT 3131. This course focuses on the accounting treatment for assets and liabilities including cash; current receivables; inventories; property, plant and equipment; intangible assets; current liabilities and contingencies; and long-term liabilities and receivables. The financial statements of several public companies are reviewed and a detailed analysis of these statements is an essential part of this course.

Prerequisite(s): A minimum grade of “C” in ACCT 2102 and ACCT 3131.