Course Description
ACC226 Intermediate Accounting II (4-0-4)

This course is a continuation of the study of financial accounting theory and practice. Specific accounts are examined including current and contingent liabilities, bonds, notes, corporate income taxes, leases, capital stock, pensions, and retaining earnings. Preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) are also covered. Financial statement analysis, revenue recognition rules, and accounting changes, and other topics are addressed. Excel- based web software systems re utilized in and outside of the classroom to complete assignments. PR: ACC 222

Last Updated: 07/28/16 08:06pm ET