Course Number & Name:  ACC 202 Intermediate Accounting II

Credit Hours:  4.0             Contact Hours:  4.0          Lecture:  4.0       Lab:  N/A             Other:  N/A

Prerequisites:  Grade of “C” or better in ACC 201
Concurrent Courses: 

Course Description: This course is a continuation of ACC 201.  Accounting for long-lived assets, long-term liabilities, investments in securities and funds, and stockholders’ equity are emphasized.  The more complex aspects of financial statement presentation and analysis are also covered.

<!–Course Goals: Upon successful completion of this course, students should be able to do the following:

  1.  identify specialized classifications of resources and equities;
  2.  complete financial reports and schedules following accepted guidelines and regulatory rules;
  3.  complete financial analysis of reports and summaries;
  4. identify and discuss assumptions that underlie accounting practices;
  5. discuss organizations that influence financial accounting, and list the guidelines treated by each; and
  6. describe specific applications of practices used to summarize financial accounting information.


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