Intermediate Accounting II

Catalog description

This course is a continuation of ACCT 2100 Intermediate Accounting I involving an in-depth study of financial accounting practice and theory regarding current and long-term liabilities, stockholders equity, earnings per share, inter-period income tax allocation, post-retirement benefits, and long-term leases. The course also involves the study of selected pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board.