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St. Joseph's College New York    
  Dec 16, 2017
2017-2018 Undergraduate Catalog

ACC 213 - Intermediate Accounting II

Part two of a two-part course emphasizing an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard setting organizations. This course focuses on the proper accounting treatment of an entity’s liabilities and stockholders’ equity. Additionally, students will gain an understanding and uses of the statement of cash flows as well as the study of other topics such as the proper accounting for pensions, leases, accounting changes, revenue recognition, income taxes, and other topics.

Prerequisite: ACC 212  (Effective Summer 2017, a grade of C or better is required for this prerequisite.)
1 semester 3 credits.