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			Nov 04, 2025			
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						2018-2019 Catalog [ARCHIVED CATALOG]   
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                  ACNT 2304 - Intermediate Accounting II 3 Credits  (2 hrs. lec., 3 hrs. lab.) Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements including comparative analysis and statement of cash flows.  Prerequisite: ACCT 2301  and Departmental approval.    Course Outcomes  1 - Prepare financial statements. 
2 - Analyze financial statements. 
3 - Apply concepts in measuring, recording, and reporting stockholder’s equity and earnings per share. 
4 - Analyze complex transactions affecting liability and equity accounts.
				  
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