ACCT 232 - Intermediate Accounting II

Institution:

SUNY College at Oneonta

Subject:

Description:

3 s.h. A continuation of ACCT 231 with emphasis on accounting and reporting for dilutive securities, stockholders' equity, earnings per share, investments in debt and equity securities, special revenue recognition methods, deferred income taxes, pensions, capital leases, accounting changes, corrections of accounting errors, cash flow statement, interim financial reporting, and financial statement disclosures. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. Prerequisites: ACCT 231 with a "C" or better and SoS.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.oneonta.edu

Phone Number:

(607) 436-3500

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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