ACC 209 - Intermediate Accounting II

Institution:

Cedar Crest College

Subject:

Description:

A study of the application of generally accepted accounting principles to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include dilutive and anti-dilutive securities, executive compensation plans, basic and fully diluted earnings per share, corporate investments and accounting for income taxes, employee pensions plans, employee postretirement benefits, leases and accounting changes. The course concludes with a comprehensive review of financial statement preparation, financial statement analysis and interpretation, full disclosure in financial reporting, and the appropriateness of accounting principles being applied in accounting practice today. Prerequisites: ACC 208.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cedarcrest.edu

Phone Number:

(610) 606-4666

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.