ACCT 2140 - Intermediate Accounting III

4.5 Credits
Offered: Online, Hybrid

Students engage in an advanced study of financial accounting. This is the third of three courses covering intermediate financial accounting. Students review and expand knowledge of basic accounting theory as related to current and long-term liabilities and shareholders’ equity. Emphasis is on current liabilities and contingencies, bonds and long-term notes, leases, income taxes, pensions, shareholders’ equity, and earnings per share. 

NOTE: Students should attempt to take ACCT 2120, ACCT 2130, and ACCT 2140 immediately after one another to facilitate understanding and learning. 

Prerequisites: (1) ACCT 2130 with a grade of C or better must be completed prior to taking this course.
Lec: 4.5 Lab: 0.0 Cr: 4.5

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