Tompkins Cortland Community College

ACCT204 - Intermediate Accounting II

Intermediate Accounting II is a continuation of the introductory principles of ACCT 101/102 and ACCT 203 - Intermediate Accounting I. Topics include: Current and long-term liabilities, form and content of financial statements, dilutive securities and earnings per share, revenue recognition, accounting for income taxes, pensions and post-retirement benefits, leases, and changes and error analysis. Professional opinions of the American Institute of CPAs (A.I.C.P.A.) and the Financial Accounting Standards Board (F.A.S.B.) are included. Prerequisites: ACCT 203. 4 Cr. (4 Lec.). Spring semester.