Course Course Summary Section 1 Content Section 1 Content Left Section 1 Content Right Credit Type: Course ACE ID: SDCM-0152 Organization: Study.com, LLC Location: Classroom-based Length: 16 weeks (38 hours) Dates Offered: 3/1/2024 - 2/28/2027 3/1/2021 - 2/29/2024 2/1/2018 - 2/28/2021 Credit Recommendation & Competencies Section 2 Content Section 2 Content Left Section 2 Content Right Level Credits (SH) Subject Lower-Division Baccalaureate 3 Principles Of Accounting Ii Description Section 3 Content Section 3 Content Left Section 3 Content Right Objective: The course objective is to understand and analyze a variety of accounting topics, including corporate income taxes, methods for cost accounting and post-retirement benefits. Learning Outcomes: Account for and disclose financial information for transactions involving fixed and intangible assets Account for and disclose financial information for transactions as they apply to current liabilities and contingencies Record transactions and prepare proper financial information as it pertains to stockholder equity transactions and comprehensive income Calculate corporate income and account for corporate income taxes Explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance Account for a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures Demonstrate understanding of accounting for securities and investments by preparing entries and properly recording financial information under a variety of different scenarios Account for and disclose financial information for transactions involving bonds and notes payable General Topics: Accounting for fixed and intangible assets Accounting for securities and investments Accounting for liabilities and contingencies Accounting for bonds and notes payable Accounting for operating and capital leases Accounting for shareholder equity and comprehensive income Accounting for corporate income taxes, pensions and post-retirement benefits Identifying and correcting errors in accounting Instruction & Assessment Section 4 Content Section 4 Content Left Section 4 Content Right Instructional Strategies: Audio Visual Materials Methods of Assessment: Examinations Quizzes Minimum Passing Score: 70% Supplemental Materials Section 5 Content Section 5 Content Left Section 5 Content Right Section 6 Content Section 6 Content Left Section 6 Content Right Button Content Rail Content 1 Other offerings from Study.com, LLC Accounting 101: Financial Accounting (SDCM-0075) Accounting 102: Introduction to Managerial Accounting (SDCM-0076) Accounting 201: Intermediate Financial Accounting I (SDCM-0124) Accounting 202: Intermediate Accounting II (SDCM-0152) Accounting 301: Applied Managerial Accounting (SDCM-0077) Accounting 302: Advanced Accounting (SDCM-0078) Accounting 303: Cost Accounting (SDCM-0105) Analytics 103: Intro to Relational Databases & SQL (SDCM-0240) Art 103: History of Western Art I (SDCM-0167) Art 104: History of Western Art II (SDCM-0168) View All Courses Page Content