Intermediate Accounting II
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Overview
Subject area
ACC
Catalog Number
430
Course Title
Intermediate Accounting II
Department(s)
Description
The course is a continuation of Intermediate Accounting I. A detailed study is made of the accounting for long term debt, investments in stocks and bonds, leases, pensions, accounting for income taxes and inflation accounting. Other topical coverage includes EPS, revenue recognition, preparation of the income statement, and the statement of cash flows. The stockholders' equity section of the balance sheet is examined, with particular reference to the accounting for capital stock, additional paid-in capital, and retained earnings. Attention is given to pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies.
Typically Offered
All Terms
Academic Career
Undergraduate
Liberal Arts
No
Credits
Minimum Units
3
Maximum Units
3
Academic Progress Units
3
Repeat For Credit
No
Components
Name
Lecture
Hours
4
Requisites
016793