ACCT 212 - Intermediate Accounting II

Institution:

Community College of Beaver County

Subject:

Accountant

Description:

This course will examine the relationship of the conceptual framework and generally accepted accounting principles to the preparation of financial statements and their use in decision-making. Analysis of liability and equity accounts and the implication of account balances will be discussed in detail along with the reporting issues associated with the Balance Sheet presentation of liabilities and equity. Special consideration is given to revenue recognition issues, accounting changes and full disclosure requirements in the era of Sarbanes-Oxley. 3-0-3

Credits:

3.00

Credit Hours:

Prerequisites:

ACCT211

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ccbc.edu

Phone Number:

(724) 480-2222

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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