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Cornell University    
 
    
 
  Nov 18, 2017
 
Courses of Study 2012-2013 [ARCHIVED CATALOG]

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AEM 3370 - Intermediate Accounting II


Spring. 4 credits. Letter grades only.

Prerequisite: AEM 3360  Intermediate Accounting I.

M. Nelson.

Continuation of the in-depth study of accounting theory, generally accepted accounting principles, and the techniques involved in measuring, recording, summarizing, and reporting financial data for business organizations. Learn the GAAP accounting for revenue, investments, pensions, taxes, accounting changes, and statement of cash flows. Understand accounting alternatives within GAAP and accounting alternatives to GAAP for the topics covered so that students are prepared to understand and use future changes in GAAP. Course objectives will be achieved by a combination of lectures and analyzing and discussing articles from the financial press and cases that are based on actual financial statements.



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