ACC 430 - Intermediate Accounting II

Institution:

CUNY Borough of Manhattan Community College

Subject:

Description:

The course is a continuation of Intermediate Accounting I. A detailed study is made of the accounting for long term debt, investments in stocks and bonds, leases, pensions, accounting for income taxes, and inflation accounting. Other topical coverage includes EPS, revenue recognition, preparation of the income statement, and the statement of cash flows. The stockholders’ equity section of the balance sheet is examined, with particular reference to the accounting for capital stock, additional paid-in capital, and retained earnings. Attention is given to pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies.

Credits:

3.00

Credit Hours:

Prerequisites:

Prerequisite: ACC 330

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bmcc.cuny.edu/

Phone Number:

(212) 220-8000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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