| ACC
430 |
Intermediate Accounting
II |
| 3 crs. 4 hrs. |
The course is a continuation of Intermediate Accounting I. A detailed study is
made of the accounting for long term debt, investments in stocks and bonds, leases,
pensions, accounting for income taxes and inflation accounting. Other topical
coverage includes EPS, revenue recognition, preparation of the income statement,
and the statement of cash flows. The stockholdersí equity section of the
balance sheet is examined, with particular reference to the accounting for capital
stock, additional paid-in capital, and retained earnings. Attention is given
to pronouncements issued by the Financial Accounting Standards Board and other
standard-setting bodies.
Prerequisite: ACC 330 |
|
The City University
of New York
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