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.
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