Jul 15, 2024  
2014-2015 Undergraduate and Graduate Catalog 
    
2014-2015 Undergraduate and Graduate Catalog [ARCHIVED CATALOG]

ACCT 3120D - 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 3110D ; ACCT 3405D , if required for degree program; must have a 3.0 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. This course may not be taken more than twice at UNT or at another college or university. 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..