2026-2027 Undergraduate & Graduate Catalog [In Progress]
ACC 450 - Intermediate Financial Accounting 3: Equity, Changes, and Governmental Accounting
Continuation of the theory and application of financial accounting. Topics include equity, equity-based compensation, earnings per share, changes to accounting principles and estimates, consequences and correction of accounting errors, and governmental accounting. Offered fall and winter semesters. Prerequisites: ACC 350 with at least a C grade.
Credits: 3