UT Dallas 2019 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. ACCT 3331 will also be counted as a prerequisite. Prerequisite: ACCT 6330 or equivalent. (3-0) S