ACC 202 - Intermediate Accounting II

Credits: 3

This course is a study of the accounting standards applicable to intangible assets, liabilities, and stockholders’ equity. Also, it focuses on the application of generally accepted accounting principles that relate to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include earnings per share, securities that can dilute earnings per share, corporate investments, and accounting for corporate income taxes and pensions.

Pre-Requisites: ACC 201 with a minimum grade of 2.0.
Terms Offered: Spring