ACC 3314 Intermediate Accounting III

A continuation of Intermediate Accounting II, this course addresses accounting for income taxes, pensions, post-retirement benefits, share holders' equity, share-based compensation and earnings per share, accounting changes and error correction, and statement of cash flows. Students will prepare appropriate journal entries for bond, income taxes, lease and pension reporting and be able to report the  proper financial reports for a company’s stockholders’ equity, including common, preferred and treasury stock, and the appropriate accounting treatment for stock compensation plans.