ACCT 204 — Intermediate Accounting II 3 Units (AA/AS; CSU) 54 lecture hours
This intermediate financial accounting course is the second course of a two-part series. The course continues to further explore additional financial accounting topics introduced in financial accounting. The course provides an in-depth review and analysis of accounting issues and standards related to long-term liabilities, contributed capital, retained earnings, revenue recognition, income taxes, leases, cash flow, post-retirement benefits, and accounting changes and errors. This course is designed for individuals who desire to enter the accounting or a finance related profession and those interested in furthering their knowledge and understanding of financial accounting.