Master Course Outline Intermediate Accounting II Course Number: ACCT 205 Credits: 5 Hours per Quarter: 50 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 Skills and Attitude Outcomes A. Thorough knowledge of the accounting cycle. B. Ability to create the income statement, balance sheet, and statement of owners' equity. C. Ability to figure present and future values in relation to known streams of payments. D. Ability to value assets and liabilities. E. Ability to figure accrual net income based on the matching principle. Syllabi Listing Course Year Quarter Item Instructor   ACCT 205 Winter 2013 6003 Linda Lane View Syllabus ACCT 205 Winter 2013 0310 Francis Lyons View Syllabus ACCT 205 Winter 2012 6003 Linda Lane View Syllabus ACCT 205 Winter 2012 0310 Francis Lyons View Syllabus ACCT 205 Winter 2011 6003 Linda Lane View Syllabus ACCT 205 Winter 2011 0311 Francis Lyons View Syllabus ACCT 205 Winter 2010 6005 Linda Lane View Syllabus ACCT 205 Winter 2010 0311 Francis Lyons View Syllabus Two Year Projected Schedule Year One* Year Two** Fall Winter Spring Summer Mini  Fall Winter Spring Summer Mini   X         X       *Year one is all odd years (2003-2004) **Year two is all even years (2004-2005)