Course: ACCT 351. Intermediate Financial Accounting II (3)
Prerequisites: Grades of “C” or higher in ACCT 350 and BUS 302, and a passing score in BUS 302L. The second course in the financial accounting sequence. Covers the theory of financial accounting as well as the accounting process, with an emphasis on revenue recognition, asset valuation, cash implications of complex transactions and accounting for liabilities and investments.