ACCTG 315 - Intermediate Financial Accounting II

3 units (fi 6)(EITHER, 3-0-0)

Second of two courses (see ACCTG 314) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 201 or 301, and a minimum grade of C- in ACCTG 314 or 414. Students may not receive credit for both ACCTG 315 and ACCTG 415.