May 02, 2026  
2026-2027 CNM Catalog, Volume 58 
    
2026-2027 CNM Catalog, Volume 58

ACCT 2130 - Introduction to Intermediate Accounting II

3 credit hour(s)
Pre- or corequisite: ACCT 2125 
Completes the accounting theory framework started in Introduction to Intermediate Accounting I with the concepts and principles underlying liabilities, stockholder equity and the effects on the income statement and statement of retained earnings.

Note(s):

Theory Hours: 45