ACCT 304 Intermediate Accounting II Semester course; 3 lecture hours (delivered online, face-to-face or hybrid). 3 credits. Prerequisite: ACCT 303 with a minimum grade of C. Enrollment is 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.