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    Oct 07, 2022  
American University Catalog 2022-2023 
    
American University Catalog 2022-2023

ACCT-341 Intermediate Accounting II (3)


The second of a two-course sequence on financial accounting and reporting. Students use concepts and techniques developed in ACCT-340  to study the accounting and reporting for liabilities; owners’ equity; and the preparation and interpretation of the statement of cash flows. Within these content areas, the course identifies financial statement reporting standards under U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Prerequisite: ACCT-340 .