SUNY Oneonta

ACCT 312 Intermediate Accounting II

3.s.h.

A continuation of ACCT 311 with emphasis on accounting and reporting for dilutive securities, stockholders’ equity, earnings per share, investments in debt and equity securities, special revenue recognition methods, deferred income taxes, pensions, capital leases, accounting changes, corrections of accounting errors, cash flow statement, interim financial reporting, and financial statement disclosures. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. Offered Spring only.

Prerequisites: JrS, ACCT 231 or 311 with a "C" or better and a major in PACC, BSEC, BSAC, BSMG, or ECON.

.

Undergraduate Catalog

SUNY Oneonta

Correspondence Directory

The College Calendar

The College and the Community

Admission to the College

Undergraduate Expenses

Financial Aid

Student Life

Academic Programs and Degrees

Academic Policies and Standards

Academic Advisement Center

Continuing Academic Planning

Declaration of Curriculum Majors

Curriculum Minors

Undergraduate Degree Requirements

General Education 3

General College Degree Requirements Chart

Degree Credit

Grading System

Grade Change Policy

Interim Progress Reports

Academic Progress

Superior Performance

Pre-enrollment

Registration

Schedule Changes

Grade Reports

Applying for a Degree

Leave of Absence

Withdrawal from the College

Readmission

Course Auditing

Seniors Taking Graduate Level Courses for Graduate Credit

Student Records

Special Academic Programs

Off-Campus Internship Programs

Study Abroad Programs

SUNY Oneonta Programs

International Student Services

International Health Insurance and Medical Evacuation/Repatriation Insurance

Independent Study

Teaching Assistantships

SUNY Cross-Registration Policy - Oneonta Campus

Hartwick Exchange Program

Office of Special Programs (EOP/ACE)

College Assistance Migrant Program (CAMP)

Governmental and Public Affairs Internship Programs

Credit for Prior Learning Assessment Program

Center for Academic Development and Enrichment (CADE)

Continuing Education

Academic Departments, Programs, and Courses

Key to Course Descriptions

Course Numbering System

Courses Not Regularly Offered

Course Index

Africana and Latino Studies

Anthropology

Art

Biology

Center for Academic Development and Enrichment Program

Chemistry and Biochemistry

Communication & Media

Earth and Atmospheric Sciences

School of Economics and Business

Education

Secondary Education and Educational Technology

Educational Psychology, Counseling and Special Education

English

Foreign Languages & Literatures

Geography and Environmental Sustainability

Health and Fitness

History

Human Ecology

Interdisciplinary Studies Program

Mathematics, Computer Science and Statistics

Music

Philosophy

Physics and Astronomy

Political Science

Professional Studies Program

Psychology

Sociology

Theatre

Women’s and Gender Studies

Chancellor's Awards and Board Members

State University of New York

General Statement – State University of New York

Mission and Vision

Education Law

Policy on Student Records

Directory of Faculty and Professional Staff

College at Oneonta Campus Map

Index