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Courses may be offered in one of the following modalities:
- Traditional in-person courses (0–29 percent of coursework is delivered online, the majority being offered in person.)
- Hybrid/blended courses (30–79 percent of coursework is delivered online.)
- Online courses (100 percent of coursework is delivered online, either synchronously on a designated day and time or asynchronously as a deadline-driven course.)
- Hyflex (Students will be assigned to attend in-person or live streamed sessions as a reduced-size cohort on a rotating basis; live sessions are also recorded, offering students the option to participate synchronously or view asynchronously as needed.)
If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.
ACC 202: Intermediate Accounting II
3 credits
Designed to strengthen student conceptual approach to financial accounting. While studying the currently accepted methods of valuation and measurement of the economic resources and equities of the firm, student is introduced to the pronouncements issued by the Financial Accounting Standards Board. Accounting for pensions, leases, and price-level changes are some of the topics incorporated into the course.
Learning Goals
Course Goals: Upon completion of this course, the successful student will be able to:1. discuss the terminology of financial accounting as it relates to corporations.2. apply the U.S. GAAP to record and report investments, liabilities and stockholders’ equity. [Note: In Intermediate Accounting I, you learned how to record and report current assets, plant assets and intangible assets]3. understand the reporting of items related to leases, pensions and other post-retirement obligations, and deferred income taxes in the financial statements of a corporation.4. calculate and report earnings per share and stock-based compensation.5. prepare a statement of cash flows for a corporation.6. evaluate current practices with respect to recording of revenue under different circumstances.7. communicate the meaning of the different items in financial statements and the accompanying notes. 8. understand the importance of professional and ethical issues involved with accounting.
*The learning goals displayed here are those for one section of this
course as offered in a recent semester, and are provided for the purpose of
information only. The exact learning goals for each course section in a
specific semester will be stated on the syllabus distributed at the start
of the semester, and may differ in wording and emphasis from those shown
here.
Sections Offered: Fall 2024 |
| Intermediate Accounting II |
| 0201-202-001 |
G. Pandit |
|
Tue/Thu |
10:50 am - 12:05 pm |
GC - HHE 109 |
3 |
|
Sections Offered: Summer 2024, Summer II |
| Intermediate Accounting II |
| 0201-202-001 |
G. Pandit |
Jul 8 - Aug 11 |
Mon/Tue/Wed/Thu |
10:40 am - 12:40 pm |
Online |
3 |
|
Sections Offered: Spring 2024 |
| Intermediate Accounting II |
| 0201-202-001 |
G. Pandit |
|
Tue/Thu |
1:40 pm - 2:55 pm |
GC - HHE 217 |
3 |
|
| 0201-202-002 |
N. Koumbiadis |
|
Mon |
6:00 pm - 8:30 pm |
GC - HHE 214 |
3 |
|