ACCT 2322 - Intermediate Accounting II
(Formerly ACCT 2164)
2 Class Hours, 2 Lab Hours
A continuation of ACCT 2321 - Intermediate Accounting I . Topics include accounting for debt and equity financing; acquisition, utilization, and retirement of non-current assets; investments in debt and equity securities; revenue recognition; lease accounting; pensions; financial reporting and analysis; and accounting changes and error corrections. Prerequisite(s): ACCT 2321 with a grade of “C” or higher.
Semester Availability: Spring
Not part of a Tennessee Transfer Pathway
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