ACCTG 254 - Intermediate Accounting II
Credit Hours: 4
Billable Contact Hours: 4
Prerequisites: ACCTG 251
Session Cycle: WI
This course continues ACCTG 251 with a comprehensive study of the major categories of the balance sheet, statement of cash flow, and income. In addition, students will be introduced to the accounting, analysis, and reporting of special topics such as earnings per share, investments, deferred taxes, and revenue recognition. Students will also be introduced to the applicable APB and FASB pronouncements and related topics.
Notes:
Business Division
Theory Hours: 60
Learning Outcomes:
1. Evaluate the methods of accounting measurement on the major categories of the balance sheet.
Applies To Accounting, A.A.S. Program Outcomes A, B, C, D
2. Calculate and evaluate the accounting treatment and reporting of special topics.
Applies To Accounting, A.A.S. Program Outcomes A, B, C, D
3. Explain Generally Accepted Accounting Principles as they relate to the topics covered.
Applies To Accounting, A.A.S. Program Outcomes A, B, C, D
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