ACCT 2140 - Intermediate Accounting II
Intermediate Accounting II is a continuation of the study of financial statement preparation and analysis. Topics emphasized include: current liabilities, long-term debt, long term investments, and components of owner equity. Also covered are special problems associated with income determination and reporting, including earnings per share; pensions; leases; income taxes; and the reporting of error corrections and changes in accounting principles. Students will prepare cash flow statements and perform financial statement analysis.
Credit Hours: 3
Lecture Hours: 2 Lab Hours: 2 (F)
Prerequisites & Notes
Prerequisite: ACCT 2130
Note: Course not designed for transfer.
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