ACC 202 - Intermediate Accounting 2

Institution:

Community College of Allegheny County

Subject:

Accounting

Description:

In this course students explore the preparation and understanding of financial information, accounting theory and practice and the conceptual framework of United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions in preparation of the financial statements and related disclosures as they pertain to current and long-term liabilities, investments, stockholder's equity, the statement of cash flows, pensions, leases, income taxes, revenue recognition and accounting changes.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 203   

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ccac.edu

Phone Number:

(412) 323-2323

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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