Course Catalog

Course Catalog

NUMBER COURSE TITLE
ACCTG 200B
INTERMEDIATE ACCOUNTING II

Effective 5/15/13 Provides a continuation of an introduction to current relevant accounting topics, and the underlying accounting standards (FASB Codification). Topics will include long-term debt, complex debt/equity instruments, stockholders' equity, share-based payments, leasing, income taxes, consolidation (VIEs), income taxes, and partnerships/joint venture accounting. Imparts an understanding of the practical issues in the appropriate accounting for transactions that are covered under these topics.

Prerequisite: ACCTG 200 and ACCTG 200A., Units: 3 , Offered: Fall 2014 , Summer 2014 , Spring 2014