Texas A&M International University

ACC 3320

Intermediate Accounting II

Three semester hours (FL/SP/SS)

Expanded problems and procedures related to assets, liabilities, and stockholder’s equity. Valuation of liabilities and investments, recognition of income and earnings per share, accounting for income taxes, post employment benefits, leases, statement of cash flows, and accounting changes and errors. Prerequisites: ACC 3310 with a grade of “C” or better and FIN 3310.