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                      | 2022-2023 UMass Dartmouth Graduate Catalog [Archived Catalog] 
 
   |  ACT 512 - Intermediate Accounting IICredits 3Requirements: Prerequisite: ACT 511 (C or Better)Lecture / 3 hours per week
 Second of two professional courses provides a comprehensive treatment of financial reporting topics, focusing on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 512 includes a detailed examination of rules and principles pertaining to intangible assets, investments, liabilities, stockholders’ equity and statement of cash flows.
 Graded
 
 
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