ACC 702 - Intermediate Accounting II

(3 units)

This course provides students with technical knowledge in accounting beyond the introductory accounting and business concepts. Specifically, it covers the following topics: current and long-term liabilities; stockholders’ equity; earnings per share; share-based compensation; accounting for income taxes; error corrections; accounting changes; and the statement of cash flows.

Maximum units a student may earn: 3

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 Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain financial reporting concepts related to liabilities, equity, earnings per share, share-based compensation, income taxes, accounting changes, error corrections and cash flows.
2. analyze complex accounting problems.
3. discuss and explain issues that are facing the accounting profession currently.
4. use technical skills related to accounting issues that have wide general application.

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