ACCT332 – Intermediate Financial Accounting ll: Liabilities & Equity
A continuation of ACCT331. This course covers an in-depth study of liabilities and equities. Key topics include legal and financial aspects of partnerships and corporations; current and long-term liabilities; shareholders’ equity; complex debt and equity instruments; leases; accounting for income taxes; pension and other post-employment benefits; accounting changes; cash flow statements; and the analysis of financial statements. Computer software is used to illustrate concepts and give students valuable hands-on experience.