ACG 2110 INTERMEDIATE ACCOUNTING II 3 credits

Prerequisite: ACG 2011 or ACG 2021. The emphasis in this course is on accounting theory, concepts and analysis of the problems that arise in the application of these underlying concepts to financial accounting. Attention is given to the use of accounting information as it applies to other assets, liability and equity sections of the balance sheet along with the analytical use of financial statements. 47 contact hours.