COURSE NAME:  ACT205 Intermediate Accounting II

Course Description (Detailed Syllabus is released upon registration)

Students will gain additional insights in intermediate accounting principles.  Upon completion of this course students will be able to: 1) describe accounting concepts of debt financing, equity financing, investments in debt and equity securities, leases, 2) outline income taxes, employee compensation, payroll, pension, and other compensation issues, earnings per share, derivatives, contingencies, 3) define business segments, and interim report, accounting changes and error corrections, statement of cash flows, analysis of financial statements, including liabilities, stockholders equity, and 4) describe financial reporting issues, capital accounts, use percentages and ratios for financial statement calculations, analysis of bonds and equities.   

Prerequisites

None

Required Resource Purchases

Textbook’s name, author’s name, and the ISBN will be released to the students upon registration.  . 

Software and additional resources, including author’s name and the ISBN will be released to the students upon registration.    

Additional Materials for Learning

Access to a printer or printing shop such as FedEx Kinko’s

Access to high speed Internet and a reliable computer

E-mail account that will be checked daily

Course Grading and Policies

Points from:  Lessons, Assignments, Tests, Classroom Discussion, and Course Portfolio are factors in grade point calculation.

A = 90% – 100%, B = 80% – 89%, C = 70% – 79%, D = 60% – 69%, F = 59% and Below.

Late Assignment Policy: If unable to complete assignments or tests on time, please contact your instructor before the due dates.  Assignments or tests submitted after the due date without appropriate excuse and pre-approval will receive a zero score.

Award Upon Completion

The student will receive a diploma upon completion of the program.