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    Springfield Technical Community College
   
 
  Dec 12, 2017
 
 
    
2017-18 Academic Catalog

ACC-211 CCO

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ACC-211 - Intermediate Accounting 2

3 credits
This course continues the study of Generally Accepted Accounting Principles and the conceptual framework used in presenting balance sheet items initiated in Intermediate Accounting 1. The nature, importance, recording procedures and presentation of the investments, contributed capital and retained earning, pension, leases, and income taxes. Additionally, earning per share and the preparation of the statement of cash flows will be examined. The need for critical thinking and ethics in accounting work will be interjected throughout the course. Due to the complexities of this course, four classroom hours are required to present and review the material.

Prerequisite(s): ACC-210  

Course previously known as: ACCT-410



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