May 13, 2021  
2020 Siena Heights University Catalog 
    
2020 Siena Heights University Catalog [ARCHIVED CATALOG]

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ACC 342 Intermediate Accounting II


3 credit hours

This course focuses on accounting theory and practice with specific emphasis on the role of accounting as an information system and accounting for financial instruments. Study includes key pronouncements of the Financial Accounting Standards Board (FASB). Topics covered in the course include measurement of current and long-term liabilities; accounting for investments, income taxes, leases and pensions; and shareholders’ equity reporting.

Prerequisite:
Course is Offered: WI Every Year



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