Intermediate Accounting 2 (ACCT 372) is an Accounting Program requirement. It is provided as a core course
on year three level six with three credit hours (3-1-3). This course deeply studies the financial reporting and
accounting standards essential to prepare financial statements with more emphasis on business corporations.
It illustrates the accounting for the current and non-current liabilities and equity. Additionally, this course
discusses issues and accounting treatments related to investments, leasing, and changes and error analysis. This
course also provides emphasis on some topics, including, revenue recognition, and presentation and disclosure
in financial reporting.
