ACT 3130 Intermediate Accounting III
The final course of a three part series required of all accounting majors. Continuation of the theoretical and conceptual discussion for the development of the income statement and balance sheet. This course also includes discussion for the development of the statement of cash flows. Topics include pensions and post-retirement benefits, leases, accounting changes and error analysis, full disclosure of financial reporting including interim and segment reporting, and financial ratio analysis.
Prerequisite
ACT 3120 Intermediate Accounting II.
Offered
This course is offered annually each fall semester.