ACCT 232 - Intermediate Accounting II

Major topics include accounting for long-term liabilities, stockholders equity, earnings per share, investments, accounting for income taxes, pensions, leases, and statement of cash flows. The course also includes financial accounting research analysis. PREREQUISITE(S): ACCT 231 . Four hours each week.

4 semester hours

Course Outcomes:
Upon course completion, a student will be able to:

Conduct an in-depth study of liabilities and stockholders equity and their impact on external financial statements.
Conduct an in-depth study of generally accepted accounting principles to facilitate the preparation of external financial statements.

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