>>PRINT
Intermediate Financial Accounting II
INTER ACCT II
CLASS CODE: ACCTG 302 CREDITS:  3
DIVISION: BUSINESS & COMMUNICATION
DEPARTMENT: ACCOUNTING
GENERAL EDUCATION: This course does not fulfill a General Education requirement.

CATALOG DESCRIPTION: This course is a continuation of Accounting 301 with emphasis placed on measurement and reporting of assets and liabilities including investments, fixed assets, intangibles, current and long-term liabilities, contingencies, leases, income taxes. Analysis of corporate capital structures. A financial calculator is required.
DESCRIPTION: You will find Intermediate Accounting to be one of the more rigorous courses of your academic experience. The course is intended to prepare you for entrance into the accounting profession (public or private) or graduate school studies. Intermediate Accounting will build upon the principles taught in Accounting 201 and 202. Accordingly, you are expected to possess a sound foundation in accounting principles before you begin this class. If you find yourself unfamiliar with Accounting 201, 202, or 301 concepts, you will be expected to put in the added time necessary to become current and knowledgeable in those principles.
TOPICS: Investments; Property, Plant, and Equipment; Depreciation, Impairments, and Depletion; Intangible Assets; Current Liabilities and Contingencies; Long-term Liabilities; Accounting for Leases; Accounting for Income Taxes; Stockholder's Equity - Contributed Capital; Retained Earnings.
OBJECTIVES:
REQUIREMENTS:
PREREQUISITES: ACCTG 301
OTHER: A Business/Financial Calculator is recommended for the course. Each student is expected to know the Time Value of Money functions of a financial calculator prior to beginning the semester.
EFFECTIVE DATE: January 2002