Intermediate Financial Acctg II

Catalog description

This course builds on the principles in Accounting 201 and 301. Students will learn to account for many of the following topics: current and non-current liabilities, investments, property-plant and equipment, leases, dilutive securities, earnings per share, stockholders' equity, and income taxes. The course will also prepare students for Accounting 403, 440, and 499. An understanding of present value, capital expenditures, accrual accounting, and the matching principle is very important for success in the course.