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Master
Course Outline
ACCT 205
Intermediate Accounting II
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| Credits: 5 |
Clock Hours per Quarter: 50
AA Discipline:
Lecture Hours:50
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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
Measure asset values by applying the cost principle.
Estimate the part of each asset to expense using the Matching Principle.
Separate liabilities into the short term and long term categories.
Measure the value of long term liabilities.
Prepare schedules detailing the amortization of premiums and discounts on Bonds Payable.
Describe the formation of a corporation.
Explain Paid in Capital and Earned Capital.
Prepare Earnings per Share calculations.
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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
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Syllabi
Listing
See ALL Quarters
| Course |
Year
Quarter
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Item
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Instructor |
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| ACCT 205 |
Winter 2013 |
6003 |
Linda Lane |
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| ACCT 205 |
Winter 2013 |
0310 |
Francis Lyons |
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| ACCT 205 |
Winter 2012 |
6003 |
Linda Lane |
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| ACCT 205 |
Winter 2012 |
0310 |
Francis Lyons |
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| ACCT 205 |
Winter 2011 |
6003 |
Linda Lane |
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Two Year Projected Schedule
| Year
One* |
Year
Two** |
Fall |
Winter |
Spring |
Summer |
Mini |
Fall |
Winter |
Spring |
Summer |
Mini |
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X
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X
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*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.
printable version
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