ACC 206 Intermediate Accounting II
This course is a continuation of Intermediate Accounting I. Includes an analysis and review of investments, current and long-term liabilities, contingencies and equity. The review of each category includes conceptual considerations, technical accounting procedures and the necessary and appropriate disclosures within the body of the financial statements and the related accounting schedules and notes. Topics include dilutive securities and basic and fully diluted earnings per share, accounting for leases, income taxes, executive compensation, retirement and postretirement benefit plans and accounting changes. The course concludes with a comprehensive review of financial statement analysis and interpretation and full disclosure in financial reporting. Prerequisite: ACC 205.
Prerequisite
ACC 205
Offered
Spring Term