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Intermediate Accounting II

Analytical Thinking

Course Description

A continuation of Intermediate Accounting I. New topics include accounting for intangible assets, current and long-term liabilities, stockholders' equity, earnings per share, and investments.

Additional Requirements for Graduate Students:
A project, paper, or other additional assessment as determined by the faculty member each semester.


Athena Title

Intermediate Accounting II


Prerequisite

ACCT 5000


Semester Course Offered

Offered every year.


Grading System

A - F (Traditional)


Student learning Outcomes

  • By the end of this course, students will be able to understand accounting issues related to fixed assets.
  • By the end of this course, students will be able to understand accounting issues related to debt financing.
  • By the end of this course, students will be able to understand accounting issues related to equity financing.
  • By the end of this course, students will be able to understand accounting issues related to earnings per share.
  • By the end of this course, students will be able to understand accounting issues related to investments.

Topical Outline

  • Non-current assets
  • Debt financing
  • Equity financing
  • Earnings per share
  • Investments in debt and equity securities

Institutional Competencies Learning Outcomes

Analytical Thinking

The ability to reason, interpret, analyze, and solve problems from a wide array of authentic contexts.



Syllabus


Public CV