Montgomery College 2024-2025 Catalog 
    
    Jul 13, 2024  
Montgomery College 2024-2025 Catalog
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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 completion of this course, 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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