Undergraduate Course Catalog 2005-2006

COURSE: 23-301 Intermediate Accounting Theory II (3)
Continued analysis of balance sheet accounts focusing on current liabilities, long-term liabilities and stockholder's equity accounts; in-depth study of income statement topics including deferred revenue recognition, accounting for leases, pension plans, and deferred income taxes; review of financial statement ratios and statement of cash flows. Prerequisite: 23-300. Offered: Spring, every year.