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Master Course Outline
ACCT 205
Intermediate Accounting II


Credits: 5
Clock Hours per Quarter: 50

AA Discipline:

Lecture Hours:50


Description
Continuance of ACCT 204, Intermediate Accounting I. Topics include study of long-term assets and liabilities, matching principle as it relates to the Income Statement and Income Recognition. Prerequisite: ACCT 204.

Intended Learning Outcomes
  • Identify, analyze and record current and long-term liabilities, including deferred income tax and bonds payable.
  • Determine and record interest expense, discounts, premiums and other financial aspects related to debt and liabilities.
  • Describe the legal and procedural process to forming a corporation, both public and private.
  • Utilize metrics such as earnings per share and debt/equity ratios to analyze business performance.
  • Summarize accounting procedures followed by corporations in mergers and acquisitions, including equity and non-equity investments in other companies.

  • Course Topics
  • Acquisition and Disposition of plant assets
  • Depreciation and Depletion
  • Current liabilities and contigences
  • Valuation of long term liabilities
  • Stockholders' Equity
  • Retained Earnings
  • Earnings per Share
  • Corporate Investments

  • Syllabi Listing See ALL Quarters
    Course
    Year Quarter
    Item
    Instructor  
    ACCT 205
    Winter 2016
    0310
    Francis Lyons
    ACCT 205
    Winter 2015
    6003
    Linda Lane
    ACCT 205
    Winter 2015
    0310
    Francis Lyons
    ACCT 205
    Winter 2014
    6003
    Linda Lane
    ACCT 205
    Winter 2014
    0310
    Francis Lyons


    Two Year Projected Schedule

    Year One* Year Two**
    Fall
    Winter
    Spring
    Summer
    Mini 
    Fall
    Winter
    Spring
    Summer
    Mini
     
    X
     
     
     
     
    X
     
     
     

    *If fall quarter starts on an odd year (2003, 2005, etc.), it's Year One.
    **
    If fall quarter starts on an even year (2002, 2004, etc.), it's Year Two.