May 18, 2024  
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2023-2024 College Catalog
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ACCT 273 Intermediate Accounting III

Minimum Units: 5
Maximum Units: 5
Principles of financial reporting for enterprises. Investments; revenue recognition; taxes in financial statements; pensions; leases; disclosure of changes in principles; statement of cash flows; legal and ethical considerations in disclosure.
Prerequisite Required: ACCT 271  with a 2.0 or better, or instructor permission.
Add Consent: Not Required
Drop Consent: Not Required
Grading Basis: Graded
Course Typically Offered: Summer
This course fulfills a distribution requirement for: Restricted Transfer


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