Course

Course Summary

Credit Type:

Course

ACE ID:

SDCM-0152

Organization's ID:

Accounting 202

Organization:

Study.com, LLC

Location:

Online

Length:

Self-paced. 16 weeks (40 hours)

Dates Offered:

Credit Recommendation & Competencies

Level	Credits (SH)	Subject
Lower-Division Baccalaureate	3	Intermediate Accounting II

Description

Objective:

The course objective is to strengthen students' knowledge of important intermediate accounting concepts such as corporate income taxes, methods for cost accounting and post-retirement benefits.

Learning Outcomes:

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.
Account for and disclose financial information for transactions involving fixed and intangible assets.
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
Prepare and describe transactions about a company's leases, for both operating leases and capital leases.
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.