ACCT 104

Intermediate Accounting - Part II

This course is a continuing study and application of financial accounting principles introduced in ACCT 301 and further expanded on in ACCT 103 as related to stockholders' equity, earnings per share, investments, revenue recognition, cash flows, accounting changes, disclosure and reporting, and analysis of financial statements. This course introduces the study of income taxes, deferred income taxes, long-term construction contracts, pension plans, capital/finance leases, and restatement of financial statements. This course is not intended for transfer to a four-year college.

Units: 4.0

Hours: 72 hours LEC