This is the preliminary (or launch) version of the 2021-2022 VCU Bulletin. This edition includes all programs and courses approved by the publication deadline; however we may receive notification of additional program approvals after the launch. The final edition and full PDF version will include these updates and will be available in August prior to the beginning of the fall semester.

ACCT 304. Intermediate Accounting II. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 303 with a minimum grade of C. Restricted to students who have completed at least 54 credit hours (junior standing). Continues the study of financial accounting, covering accounting for acquisition and disposition of property, plant and equipment, intangible assets, contingencies, long-term liabilities, stockholders' equity, earnings-per-share, and investments.