Intermediate Accounting II

Catalog description

This course is a continuation of Accounting 321. The focus in this class is on accounting relating to business enterprises. Decisions concerning financing, acquisitions, presentation of information in financial statements, and financial statement analysis. Areas studied include accounting theory and practice pertaining to bonds, stockholders, equity, including transactions regarding issuing stock, purchasing treasury stock, dividends, stock splits, and retained earnings, basic and fully diluted earnings per share and dilutive securities. Prerequisite: C- or better in ACCT 321. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (Sp)