Intermediate Financial Accounting II
ACCOUNTG
Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)
Course Details
Fall 2024
This class is non-credit
Course Notes
U+ class; $85/term reg. fee + $550/credit. Refunds differ from Univ. day classes; see www.umass.edu/universityplus/resources/refund-policy.