Accounting 322 - Intermed Financial Acctng II

Spring
2026
02
3.00
William Mitchell

TU TH 1:00PM 2:15PM

UMass Amherst
75017
School of Management N135
tmitchell@isenberg.umass.edu
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.)

This class is open to Isenberg BBA Seniors, Juniors, and Sophomores only. ACCOUNTG 321

Permission is required for interchange registration during the add/drop period only.