ACCT 202 - Intermediate Accounting II

Institution:

Cerritos College

Subject:

Description:

Class hours: 3.0 Lecture/2.0 Laboratory Prerequisite: ACCT 201 or equivalent with a grade of Pass or "C" or higher. This course is a continuation of ACCT 201. It is an in-depth study of the balance sheet items relating to non-current assets, current liabilities, long-term liabilities, paid-in capital and retained earnings. The course includes techniques of comparative analysis; interpretation and courses unless otherwise noted. projection of financial statements, funds-flow and cash-flow reporting; and the study of A.P.B.'s (Accounting Principles Board Bulletins) and F.A.S.B.'s (Financial Accounting Standard Board pronouncements). (Formerly BUSA 202) Transfer Credit: CSU

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cerritos.edu

Phone Number:

(562) 860-2451

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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