ACCT 3120 - Intermediate Accounting II

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3120. Intermediate Accounting II. 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 and ACCT 3405 (3405 may be taken concurrently) ; must have a 2.5 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT or their equivalent taken at other colleges and universities to take this course. May not be taken more than twice whether at UNT. 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.