ACT 314 Interm Accounting II
INTERMEDIATE ACCOUNTING II (3). A study of noncurrent operating assets- acquiring, utilization, impairment and retirement; investment securities- trading, available-for-sale and held to maturity; long-term investments in equity securities; current liabilities; bonds and long-term notes; leases; pensions and postretirement benefits; stockholders' equity; share-based compensation and earnings per share. Prerequisite: ACT 313.