Description
Intermediate Accounting II is the second of a two-course sequence expanding the student’s knowledge of financial accounting. U.S. and International financial accounting standards and concepts are emphasized by using a practical approach to learning and application. This course covers the theory and practice of accounting for fixed assets, natural resources, intangible assets, current and long-term liabilities, long-term investments and stockholders’ equity. Students will continue to develop data analytics skills and expand their use of spreadsheets in accounting. Prerequisite: ACC112 with grade of “C” or better.