Accounting - ACCT 222
Intermediate Accounting 2 (4-0) 4 Cr. Hrs.
In this course you will learn the current accounting methods for liabilities, bond amortization, leases, pensions, income taxes, shareholders' equity and stock based compensation. You will prepare the statement of cash flows and statement of shareholders' equity. In addition, you will learn to allocate income tax expense and compute earnings per share information.
(A requirement that must be completed before taking this course.)
Upon successful completion of the course, the student should be able to:
- Demonstrate appropriate accounting treatment for current liabilities.
- Demonstrate appropriate accounting treatment for long term liabilities.
- Calculate effective interest method for bond amortization.
- Demonstrate appropriate accounting treatment for leases.
- Allocate income tax expense.
- Apply current accounting principles for revenue recognition.
- Apply current accounting principles to pension plans.
- Apply current accounting principles to equity transactions.
- Determine comprehensive income.
- Prepare the Statement of Shareholders' Equity.
- Demonstrate appropriate accounting treatment for share based compensation.
- Compute primary earnings per share.
- Compute diluted earnings per share.
- Evaluate changes in accounting principles.
- Correct accounting errors.
- Prepare a Statement of Cash Flow.
- Analyze financial activities of a company.
| ||222||112519||Intermediate ACCT 2|| ||4||Randall M||$12.00||13/30/0||Open||T R 10:00 AM-11:54 AM AS720
| ||222||112560||Intermediate ACCT 2|| ||4||Perpich E||$12.00||18/30/0||Open||M W 07:30 PM-09:24 PM AS720