ACC 272 - Intermediate Accounting II

Institution:

Connecticut State Community College Norwalk

Subject:

Description:

Prerequisite: ACC 271 with a C or better. 3 credits formerly AC212 Intermediate Accounting II This course is a continuation of ACC 271. This course covers long-term Assets, liabilities, stockholders' equity, including earnings per share. The effects of the time value of money on Assets and Liabilities. ACC 272 introduces specialized topics such as accounting for income taxes, pensions, and leases covered in ACC 273. Basic concepts, taught in Intermediate I, are reinforced. Continuing emphasis on the concepts governing corporate financial reporting are reinforced. ACC 272 covers the principles and procedures applicable to accounting valuations for current and long-term investments, current and long-term liabilities, stockholders' equity and revenue and expense recognition and measurement.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ncc.commnet.edu

Phone Number:

(203) 857-7060

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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