ACCT382 - Intermediate Accounting II

General

Prefix
ACCT
Course Number
382
Course ID
00004963
Course Level
Undergraduate
Instruction Mode
Lecture
Department(s)
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. Prereq.: "C" or better in ACCT 381.
Cross Listed Courses

Prerequisites

Credits

Min
3
Max
3
Repeatable
No

Goals and Diversity

MN Goal Course
No
MN Goal Designation(s)
-
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

No dependencies