Jan 26, 2022
ACC 204 - Intermediate Accounting II
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
Graded: Letter Grade
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