AC 212 - Intermediate Accounting II

A continuation of Intermediate I which involves an in-depth look at accounting for current and long-term liabilities, stockholders’ equity, dilutive securities, accounting for investments, book and tax differences and revenue recognition. Other topics critical to public markets and understanding the financial statements of a corporation are reviewed. With the continual updating of Accounting Standards, book material is adjusted for new guidance issued by the profession.

Four credits.

Prerequisite(s): AC 211 or permission of the instructor.