COURSE DESCRIPTIONS
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ACCT 332Intermediate Financial Accounting II | ||
| Credit hours: | 3 | |
| Description: | This course is a continuation of ACCT 331 and deals with the accounting process used to measure and report economic events. The primary goals are to understand the role financial reporting plays in providing decision-useful information; understand the economics underlying business transactions and learn the generally accepted accounting principles (GAAP) that set the reporting and disclosure requirements for those transactions; evaluate the efficacy of GAAP; and understand the motivations that lead managers to select one accounting principle over another. Topics include bonds, owners' equity, cash flows, accounting changes, and accounting for investments, income taxes, leases and pensions. | |
| Prerequisite : | Degree status and C or better in ACCT 331 and FNAN 301 | |
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FAST FACT
Mason was included in The Princeton Review 2009 edition of "The Best 368 Colleges" based on its outstanding academics and the opportunities provided to students. It was also named as a Best Southeastern College and ranked 11 for diverse student population and 8 for most politically active students.