UT Dallas 2013 Graduate Catalog

ACCT6332 - Intermediate Financial Accounting II

ACCT 6332 Intermediate Financial Accounting II (3 semester hours) This course is a continuation of topics in external financial reporting, including: issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, stock-based compensation plans, shareholders equity, earnings per share, accounting changes, and cash flows. Current generally accepted accounting principles for financial reporting are analyzed. Students who have taken ACCT 3332 or its equivalent may not take ACCT 6332 for credit. Prerequisite: ACCT 6330 or equivalent. (3-0) S