ACCT 3120 - Intermediate Accounting II

3 hours

In-depth study of the process of preparing and presenting financial information about an entity for outside users (Part II). Topics vary but typically include analysis of recognition, measurement and disclosure of: equity investments, financing activities (bonded debt, leases, pensions), income taxes, stockholders’ equity, specialized reporting problems and cash flow.

Prerequisite(s): ACCT 3110 and ACCT 3405, both with a grade of C or better. ACCT 3405 may be taken concurrently with ACCT 3120.

May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a grade of C or better) a course for which this is a prerequisite.