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. Must have a 2.5 GPA in all ACCT 3000- and ACCT 4000-level courses taken at UNT or their equivalents taken at other colleges and universities to take this course.

May not be taken more than twice whether at UNT or at another college or university. 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.