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    Merrimack College
  Feb 21, 2018
2017-2018 Undergraduate Catalog

ACC 3304 - Intermediate Accounting II

Credits: 4
The second course in the Intermediate Accounting sequence. The central theme of the course is financial accounting and the generally accepted accounting principles (GAAP) by which it is governed. The objective of the course is to allow students to develop a sophisticated comprehension of GAAP, its underlying theories, and corresponding practices, procedures, and techniques employed in their application. Intermediate Accounting II concentrates on student application to sources of economic resources (liabilities and equity).
Prerequisite(s): ACC 3303 .