ACC-211

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Intermediate Accounting II

AccountingUndergraduateHumanities, Business, & Social Sciences

Strengthen their understanding of differences in accounting procedures between U.S. GAAP and IFRS.

Prepare financial statements using full disclosure principles based on U.S.GAAP and IFRS.

Describe the appropriate disclosures for long-term debt in its various forms.

Explain the various bases and criteria used to classify leases, pensions, income taxes and investments.

Demonstrate increased knowledge of accounting practices for stock options, accounting changes and errors, and the cash flow statement.

Investments

Current and Long-Term, liabilities and contingencies

Bonds and Long-Term Notes

Stockholder's equity section

Share-Based Compensation and earnings per share

Accounting for income taxes

Accounting for pensions

Accounting for leases

Statement of cash flows

Accounting changes and error analysis