ACC 35100 - Intermediate Accounting II

Prerequisite(s): ACC 35000 FOR LEVEL UG WITH MIN. GRADE OF C- OR GBA 34000 FOR LEVEL UG WITH MIN. GRADE OF C-

Credit Hours: 3.00. Accounting theory and principles of investments, liabilities and stockholders’ equity with emphasis on contingencies, contributed capital, retained earnings, earnings per share, pensions, leases, incomes taxes, and cash flow analysis. Typically offered Fall Spring Summer.
Course Learning Outcomes
1. Demonstrate understanding of concepts underlying the accounting for major asset groups and liabilities. 2. Analyze accounting problems and apply appropriate accounting procedures for major asset groups and liabilities. 3. Use Codification to answer basic research questions.

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