UT Dallas 2015 Graduate Catalog

ACCT6332 - Intermediate Financial Accounting II

ACCT 6332 Intermediate Financial Accounting II (3 semester credit 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. May not be used to fulfill degree requirements in MS Accounting program because it is a program prerequisite. ACCT 3331 will also be counted as a prerequisite. Prerequisite: ACCT 6330 or equivalent. (3-0) S