2023-2024 SCC Catalog Archived
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ACC 202 - Intermediate Accounting II
Lecture Hours: 3 Credits: 3
Description: 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 website
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:
- 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 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
Official Course Syllabus
2023-2024
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