University General Course Catalog 2022-2023 
    Feb 04, 2023  
University General Course Catalog 2022-2023
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ACC 703 - Intermediate Accounting III

(3 units)
Conceptual framework that underlies generally accepted accounting principles and its application to investments, deferred taxes, leases, pensions and the statement of cash flows. Per university policy, this course may be repeated only once for credit.

Prerequisite(s): ACC 702  with a “C” or better; admission to the online MAcc program

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the conceptual framework of U.S. GAAP.
2. analyze complex accounting problems.
3. discuss and explain issues that are facing the accounting profession currently.
4. demonstrate technical skills related to accounting issues that have wide general application.

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