Course Descriptions

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ACCT-410 - INTERMEDIATE ACCOUNTING 2   3 credits
This course continues the study of Generally Accepted Accounting Principles and the conceptual framework used in presenting balance sheet items initiated in Intermediate Accounting 1. The nature, importance, recording procedures and presentation of the following balance sheet accounts are examined: current liabilities, long-term liabilities, investments, contributed capital and retained earning, pension, leases, and income taxes. Additionally, earnings per share and the preparation of the statement of cash flows will be examined. The need for critical thinking and ethics in accounting work will be interjected throughout the course. Due to the complexities of this course, four classroom hours are required to present and review the material. PREREQUISITE: ACCT-310.