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ACCT 382. Intermediate Accounting II

Credits: 3
Department: Accounting
Description: Accounting theory and literature as applied to long-term liabilities, stockholders' equity, statement of cash flows, and specialized topics. Completion of this course with a grade of "C" or better fulfills UDWR for accounting program.
Prerequisites: ACCT 381
Semester Offered:
  • Fall
  • Spring
Grading Method: ABCDF

Student Learning Outcomes

1. Measure amounts for transactions, record transactions, and describe disclosure under Generally Accepted Accounting Principles (GAAP) for the following financial statement topics: a) notes and bonds payable, b) stockholders' equity, c) convertible securities, d) investments, e) income taxes, f) pensions and g) leases.
2. Measure amounts for transactions, record transactions, and describe disclosure under GAAP for revenue recognition at the point of sale, before delivery, and after delivery.
3. Compute basic and diluted earnings per share for a simple and complex capital structure.
4. Identify and differentiate sources of information for preparing and prepare a detailed Statement of Cash Flows.
5. Write papers or letters on accounting or other professional topics.






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