ACT 316 - Intermediate Acct II

Institution:

Urbana University

Subject:

Description:

A continuation of Accounting 315 with an emphasis on financial accounting theory as it applies to investments, long-lived assets, intangibles, liabilities (including contingent liabilities), and corporate equity accounts. The course will also include studies of current accounting problems such as income tax allocation, correction of errors made in prior periods, price level adjusted accounts, capitalization of leases and determination of pension liability. Computer applications using an industry-standard spreadsheet program are included. Prerequisite: ACT 315

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.urbana.edu

Phone Number:

(937) 484-1301

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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