ACC 313 · Compass

ACC 313

Intermediate Accounting II

3 credits

This course is the second in the intermediate accounting sequence (ACC 310). This course continues in the exploration of the financial accounting framework and the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP). Topics the study of advanced topics including accounting for investments, stockholders equity, pensions, leases, income taxes, bonds, and other contemporary financial accounting issues.

Prerequisites

One of

All of

One of

ACC major

BUS major

ACC 310Intermediate Accounting I

All of

ACC minor

ACC 310Intermediate Accounting I

Catalog text

Major: ACC or BUS and ACC 310 or Minor: ACC and ACC 310

Sections

Fall 2026

Section	Days	Time	Room	Instructor
LEC 01	MoWe	11:00AM–12:20PM	HARRIMAN HLL 104 WESTCAMPUS	Christie Comunale

Spring 2027

Section	Days	Time	Room	Instructor
LEC 01	MoWe	2:00PM–3:20PM	HARRIMAN HLL 108 WESTCAMPUS	Christie Comunale
LEC 02	MoWe	9:30AM–10:50AM	HARRIMAN HLL 108 WESTCAMPUS	Christie Comunale