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Institution:
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Robert Morris University
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Subject:
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Accounting
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Description:
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Intermediate Financial Accounting II continues the study of the preparation, communication, interpretation and analysis of financial data with emphasis on the information needs of users of financial information prepared under US GAAP. General topics covered in this course include current liabilities and contingencies, long term liabilities, capital and retained earnings, investments, leases, pensions and postretirement benefits, income taxes, and preparation of the statement of cash flows. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course. Prerequisite -- ACCT2010
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(800) 762-0097
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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