Aug 31, 2025  
2025-2026 Undergraduate Hill Book 
    
2025-2026 Undergraduate Hill Book

ACC 312 - Intermediate Accounting II

3 Credits
Offered Fall and Spring
Formerly BUS 312. Provides in-depth coverage of the accounting issues involved in plant assets, intangibles, liabilities, leases, stockholder’s equity, earning per share, revenue recognition, and the cash flow statement.

Prerequisite(s)/Restriction(s): ACC 203 - Financial Accounting  (formerly BUS 203) with a grade of C- or higher