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Intermediate Accounting II


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 2101 or ACCT 2101E or ACCT 2101H


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

Syllabus