ACCTG207 — Intermediate Accounting II
3.0 HR. (TC) Prerequisite: ACCTG 206 with a grade of C or better. This course emphasizes accounting theory and concepts through analysis of special problems that arise in applying these underlying concepts to the financial accounting; emphasis is placed on investigation of liabilities, paid-in-capital, retained earnings, stockholders equity analysis, changes in financial position, and financial statement analysis. Insight is given as to how knowledge of these areas provides a basis for decision-making by management, stockholders, creditors, and other users of financial statements and accounting reports. Three lecture hours per week.