Accounting 322 - Intermed Financial Acctng II
Fall
2024
02
3.00
William Mitchell
TU TH 1:00PM 2:15PM
UMass Amherst
27002
School of Management 118
tmitchell@isenberg.umass.edu
34230
Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)
Open to ACCOUNTG majors only. ACCOUNTG 321