ACCT-410 - 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): ACCT-310