ACC 202 - Intermediate Accounting II
Class: 3 Credits: 3
This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.
Prerequisite(s): Take ACC 201 with a minimum grade of “C”.
- Short and Long Term Investments
- Current and Contingent Liabilities
- Bonds Payable
- Pension and Postretirement Benefits
- Income Tax
- Stock, Earnings Per Share and Stockholders
- Statement Of Cash Flows
- Accounting Changes and Errors
Textbook information can be found on the Book Inn Web site www.sccsc.edu/bookstore
- Computer and Internet Access
- Publisher’s Access Code is required for online component
An overall grade of C or higher is required for transferability.
A 90 - 100
B 80 - 89
C 70 - 79
D 60 - 69
F 0 - 59
Student Learning Outcomes:
- Apply appropriate accounting procedures for current, long-term, and contingent liabilities.
- Analyze and employ appropriate procedures for stockholders equity and Earnings Per Share.
- Evaluate and record temporary and long-term investments.
- Identify the accounting issues associated with income taxes.
- Analyze the accounting procedures for Pensions and Postretirement Benefits.
- Evaluate accounting for leases.
- Evaluate accounting changes and errors and make the appropriate adjustments.
- Prepare a Statement Of Cash Flows.
For SCC Online Courses:
If the course you are taking is online, please review the SCC Online Policies that include:
- Required materials for all online courses
- Mandatory Attendance Requirement
- Proctored Exams
Standard SCC Course Policies:
Please review the Standard SCC Course Polices on the following topics:
- Academic Integrity
- Academic Misconduct
- Add/Drop period
- Appeals Process
- Class Attendance
- Classroom Behavior (traditional and online)
- Classroom Conduct/Expectations
- Lab Procedures (general SCC policy regarding this)
- Online Confidentiality
- Services For Students with Disabilities
- Withdrawal Policy
Official Course Syllabus