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

Course Schedule