ACC 204 - Intermediate Accounting 2

4 credits

Consideration of the more advanced aspects of financial accounting; a comprehensive study of the content, form, and classification of balance sheet items: presentation and disclosures of long-term investments, current liabilities, long term liabilities, stockholders’ equity; accounting for leases; accounting for pensions; accounting for income taxes; earnings per share; and the statement of cash flows. Excel and Tableau are integrated throughout the course.

Prerequisites: ACC 203 Intermediate Accounting 1.