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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
  • 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.

  • 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 2014
    6003
    Linda Lane
    ACCT 205
    Winter 2014
    0310
    Francis Lyons
    ACCT 205
    Winter 2013
    6003
    Linda Lane
    ACCT 205
    Winter 2013
    0310
    Francis Lyons
    ACCT 205
    Winter 2012
    6003
    Linda Lane


    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.