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Apr 25, 2024
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2016-2017 Undergraduate and Graduate Catalog [ARCHIVED CATALOG]
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ACCT 3120 - Intermediate Accounting II3 - 3
3 hours. An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part II). Topics vary but typically include analysis of recognition, measurement and disclosure of: equity investments, financing activities (bonded debt, leases, pensions), income taxes, stockholders’ equity, specialized reporting problems and cash flow. Prerequisite(s): ACCT 3110; must have a 2.5 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT Dallas, or their equivalent taken at other colleges and universities. May not be taken more than twice. Students may not retake this course once they have completed (with a grade of C or better) a course for which this is a prerequisite.
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