ACC-2020 — Intermediate Accounting II
Intermediate Accounting II provides a comprehensive study of financial accounting theory and the underlying conceptual framework of Generally Accepted Accounting Principles (GAAP). Students learn more about financial statement preparation with an emphasis on disclosure. Topics include liabilities, stockholders’ equity, investments, accounting for income taxes, leases, employee compensation and benefits, earnings per share, and statement of cashflows. Capstone Course: This is the Capstone course for the Accounting Professional AAS degree. Students in this program must complete a minimum of 45 credit hours prior to enrolling in this course. Students in the Accounting Certificate program may enroll in ACC-2020 as a program elective once they have completed ACC-2010. Course
Prerequisites: ACC-2010