ACCT 226 - Intermediate Accounting II

Institution:

Azusa Pacific University

Subject:

Description:

This course continues the study begun in ACCT 225, covering intangible assets, investments, short- and long-term liabilities, leases, income taxes, corporate capital transactions, and statement of cash flows. Emphasis is placed on the theoretical and conceptual framework of the financial reporting process including the role and authority of official accounting pronouncements and the responsibilities of professional accountants. Prerequisite: ACCT 225

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.apu.edu

Phone Number:

(626) 969-3434

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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