ACC 702 - Intermediate Accounting II

(3 units)

Conceptual framework that underlies generally accepted accounting principles and its application to the long-term assets, current and long-term liabilities, and stockholders’ equity.
Per university policy this course may be repeated only once for credit.

Prerequisite(s): Admission to the online Master of Accountancy program; “C” or better in ACC 701.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain key aspects of financial reporting practice and theory in the areas of revenue recognition, long-lived assets, investments, current and non-current liabilities.
2. analyze complex accounting problems.
3. discuss and explain issues that are facing the accounting profession currently.
4. demonstrate technical skills related to accounting issues that have wide general application.
5. research questions in the FASB codification and document solutions.

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