ACC 202 Intermediate Accounting II

4 credits, Fall and Spring

Continues the expansion of fundamental accounting principles in which the emphasis on the theory of accounts is maintained throughout the course. Concentration is on plant and equipment, intangibles, current liabilities, long-term debt, and shareholders’ equity. Pronouncements of the Financial Accounting Standards Board (generally accepted accounting principles) are an integral part of the course. This course meets 5 hours per week.

Prerequisite(s): A grade of "C-" or better in ACC 201