ACG 4123 - Intermediate Accounting III

3 credits
Prerequisites: ACG 3113 with a grade of “C” or better
As the third course of the series, this course continues an in-depth study of financial statements and underlying records. The elements that comprise the equity side of the balance sheet are emphasized with additional attention given to special problems in income determination and financial reporting. Major areas of instruction for this course include theory and practice underlying stockholder equity, income taxes, leases, post-retirement benefits, error analysis, the statement of cash flows, full disclosure, and other current accounting topics. This is the third course in the course sequence: ACG 3103 + ACG 3113 + ACG 4123 .