ACCT 213 - Intermediate Accounting II

Institution:

Mitchell Technical Institute

Subject:

Description:

Comprehensive view of liability relationships and owner's equity. Accounting for corporations are discussed. The importance of accounting for long-term bonds and investments, leases, retained earnings and their distribution is presented. Accounting for pensions, revenue recognition and financial reporting are covered. The acquisition utilization and retirement of operating assets is covered. Lotus 1-2-3 or Excel spreadsheet programs are utilized. Prerequisite: ACCT 212.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mitchelltech.edu

Phone Number:

(605) 995-3025

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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