Intermediate Financial Accounting II


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.)

Fall 2019


Prerequisite: ACCOUNTG 321
Base cost: $1425 ($475/credit)
Term Fee: $47
Class Fee: $75
Materials fee may apply. See SPIRE for details
  • Start date: September 3, 2019
  • End date: December 11, 2019
  • Last day to add: September 16, 2019
  • Last day to drop: September 16, 2019
  • Last day to withdraw: October 29, 2019
  • 100% through last day to add
  • 50% through last day to withdraw
  • 0% after last day to withdraw
Hit Enter to search or "ESC" to close

Class Search

Use our interactive class finder to search by subject, program, term, and more!

Quick Links

Looking for important dates? Or do you need to fill out a specific form?

Search UMass Amherst

Find info from across all UMass Amherst departments and programs.