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ACC 702

Intermediate Accounting II

Catalog2026-2027
Credits3 units
LevelGraduate
Average gradeA-
Standard

Overview

Description

This course provides students with technical knowledge in accounting beyond the introductory accounting and business concepts. Specifically, it covers the following topics: current and long-term liabilities; stockholders’ equity; earnings per share; share-based compensation; accounting for income taxes; error corrections; accounting changes; and the statement of cash flows.

Requirements

Prerequisites

  • Admission to the online Master of Accountancy program.
Original catalog text

Prerequisites

Prerequisite(s): Admission to the online Master of Accountancy program.

Units

Lecture3

Catalog Details

Offering

Offered: Every Spring

Terms

spring

Restrictions

Admission to the online Master of Accountancy program.

Attributes

Standard

Learning Outcomes

  • explain financial reporting concepts related to liabilities, equity, earnings per share, share-based compensation, income taxes, accounting changes, error corrections and cash flows.
  • analyze complex accounting problems.
  • discuss and explain issues that are facing the accounting profession currently.
  • use technical skills related to accounting issues that have wide general application.