ACCT 303 - Intermediate Accounting III

Credits: 5
Continuation of ACCT 302, Intermediate Accounting II. This course covers business capital structures, interim reporting, and advanced analysis of domestic and international financial statements and standards.
Course Outcomes:

Calculate basic and diluted earnings per share.
Analyze derivative types and hedging activities.
Identify and correct accounting errors.
Illustrate and employ changes in the accounting system.
Compare international and domestic accounting standards.
Prepare an in-depth financial statement analysis in order to identify create and fraudulent accounting.
Compute the taxation of assets
Recognize and interpret pensions and other post-retirement benefits

Course Topics:

Corporate taxes current and deferred
Pension accounting and post-retirement benefits
Lease accounting, capital leases and operating leases
Accounting changes and error analysis
Statement of cash flows
Full disclosure and financial statement analysis

LEC Credits: 5
LEC hours per week: 5
Prerequisite(s): Grade of C or higher in ACCT 302
Course Attribute(s): Course-BAS
OEE Permitted: No
Grading Basis: Graded
Instructor/Department Consent Required: Consent Required
CIP Code: 52.0301
Default Section Size/Cap: 25
Quarter(s) offered:

Spring