ACCT2003 — Intermediate Accounting II
ACCT 2003 - Intermediate Accounting II ACCT 2003 - Intermediate Accounting II 4 Credits This course continues to place emphasis on student understanding of the accounting cycle and complex accounting principles. Topics include financial analysis tools; cost of acquisition, subsequent expenditures, depreciation, depletion, impairment, and disposal of property, plant and equipment; investments and long-term receivables; bonds and long-term liabilities; contributed capital; retained earnings and earnings per share (EPS)income taxes; postretirement benefits; and accounting for leases. Students will acquire practice in using the concept of the time value of money to determine the value of financial assets and liabilities. Learning
Prerequisites: ACCT2000