ACC 204 - Intermediate Accounting II

Credits: 3

Semesters Offered: Fall, Spring, Summer
Campus/Sites Offered: Charleston, Online
Offering Note: No additional information available.

Description
Accounting for stockholders’ equity, statement of cash flows, statement analysis, pensions and leases.

Student Learning Outcomes

Define financial accounting terminology.
Prepare financial statements and their accompanying lead schedules.
Compute financial statement ratios.
Compute primary and fully diluted earnings per share.
Compute weighted average number of shares outstanding.
Compute pension costs and record pension liability.
Prepare a statement of cash flows.
Compute lease costs and record lease liability.
Gain an understanding for current and long term liabilities along with contingencies.
Account for various components of stockholder’s equity.
Identify dilutive securities.

Prerequisite: ACC 203
Corequisite: None

Graded: Letter Grade