Intermediate Accounting II
General
Prefix
ACCT
Course Number
382
Course Level
Undergraduate
Department/Unit(s)
College/School
Herberger Business School
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
Credits
Min
3
Max
3
Repeatable
No
Goals and Diversity
MN Goal Course
No
Cultural Diversity
No
Learning Outcomes
Outcome
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.
Outcome
Measure amounts for transactions, record transactions, and describe disclosure under GAAP for revenue recognition at the point of sale, before delivery, and after delivery.
Outcome
Compute basic and diluted earnings per share for a simple and complex capital structure.
Outcome
Identify and differentiate sources of information for preparing and prepare a detailed Statement of Cash Flows.
Outcome
Write papers or letters on accounting or other professional topics.
Dependencies
Courses
ACCT382
is a
prerequisite
for:
Programs
ACCT382
is a
completion requirement
for: