The final of three classes for Intermediate Accounting continues the intensive study begun in Intermediate Accounting I. Topics include the complex reporting and disclosure requirements for the Statement of Cash Flows, income taxes for financial statement presentation, pension plans and post-retirement benefit accounting, leases, accounting changes and error analysis, full disclosure requirements in financial reporting, partnership accounting and SEC reporting requirements. Integrated within this class is exposure to sample CPA exam questions and the use of EDGAR or similar databases for conducting accounting research. Prerequisite: ACCT220M.