ACC-2110 - Intermediate Accounting II* (3)

Prerequisite: ACC-2100
This continuation of ACC-2100 emphasizes the investigation and analysis of the accounting problems and practices in a corporate entity. Topics include the balance sheet, income statement, statement of cash flows, pensions, leases, interim reporting, revenue recognition, and historical cost/ constant dollar reporting.

List Course Outcomes (consistent for all sections)
CO1 - Evaluate changes in corporate and shareholder equity.

CO2 - Apply various approaches for measuring and reporting corporate investments, long-term liabilities, and stockholders’ equity.

CO3 - Analyze corporate earnings per share, including problems involving dilutive securities.

CO4 - Analyze transactions involving leases, accounting changes, pensions, and corporate income taxes.

CO5 - Prepare a detailed statement of cash flows using both direct and indirect methods.