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    Westchester Community College
   
 
  Jan 22, 2018
 
 
    
Fall 2017 Course Catalog [ARCHIVED CATALOG]

ACC 204 - Intermediate Accounting 2

4 credits

Continuation of the comprehensive study of balance sheet classifications and items; long-term investments; current liabilities; long-term liabilities; accounting for leases; accounting for pensions; owner’s equity; revenue recognition; earnings per share; statement of changes in financial position; and reporting impact of changing prices. Computerized instruction is integrated within the course.

Notes: May be taken for Honors.
Prerequisites: ACC 203 Intermediate Accounting 1 .