Jul 18, 2024  
2022-2023 Catalog 
    
2022-2023 Catalog Archived

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”.
Course Topics:

  • Short and Long Term Investments
  • Current and Contingent Liabilities
  • Bonds Payable
  • Leases
  • Pension and Postretirement Benefits
  • Income Tax
  • Stock, Earnings Per Share and Stockholders
  • Statement Of Cash Flows
  • Accounting Changes and Errors

Textbooks:
Textbook information can be found on the Book Inn Web site
Required Materials:

  • Computer and Internet Access
  • Publisher’s Access Code is required for online component

Grading System:
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:

  1. Apply appropriate accounting procedures for current, long-term, and contingent liabilities.
  2. Analyze and employ appropriate procedures for stockholders equity and Earnings Per Share.
  3. Evaluate and record temporary and long-term investments.
  4. Identify the accounting issues associated with income taxes.
  5. Analyze the accounting procedures for Pensions and Postretirement Benefits.
  6. Evaluate accounting for leases.
  7. Evaluate accounting changes and errors and make the appropriate adjustments.
  8. Prepare a Statement Of Cash Flows.

For SCC Online Courses:
If the course you are taking is online, please review the SCC Online Course Policies  that include:

  • Identity Verification
  • Required materials for all online courses
  • Mandatory Attendance Requirement
  • Orientation and Support
  • Proctored Exams

Standard SCC Course Policies:
Please review the Standard Course Policies  on the following topics:

  • Academic Integrity
  • Add/Drop period
  • Attendance
  • Classroom Conduct
  • Equal Access
  • IT Access
  • Online Behavior
  • Online Confidentiality
  • Services For Students with Disabilities
  • Student Concerns
  • Student Help Services
  • Withdrawals


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Official Course Syllabus
2022-2023