Undergraduate Catalog 2018-2019

ACCT 3020 Intermediate Accounting II

Accounting theory and practice with a focus on the liabilities and shareholders' equity of a business, with some additional coverage of investments, earnings per share, and the statement of cash flows.

Credits

3

Prerequisite

ACCT 3010

Typically Offered

Athens Campus: summer evening — Demorest Campus: spring day

Student Learning Outcomes

At the successful completion of this course, students will be able to:

  1. Demonstrate the ability to draw appropriate investor and creditor conclusions from financial statement analysis.
  2. Understand the application of generally accepted accounting principles to specific asset, liability, stockholders' equity accounts.
  3. Understand income tax compliance and the ability to prepare an income tax return.