2021-2022 Catalog and Student Handbook 
    Mar 03, 2024  
2021-2022 Catalog and Student Handbook [ARCHIVED CATALOG]

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ACC 204 - Intermediate Accounting II

Credits: 3
Accounting for stockholders’ equity, statement of cash flows, statement analysis, pensions and leases.

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

Prerequisite: ACC 203  
Corequisite: None
Graded: Letter Grade

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