Kirkwood Community College

Kirkwood Community College Credit Catalog 2019-2020

ACC-232 Intermediate Accounting II (4)

Emphasizes corporate financial accounting using accounting theory with a practical procedural focus. Provides in-depth coverage of corporate accounting and reporting requirements concerning equity investments, bond issuance, leases, deferred taxes, pensions, and post-retirement benefits, as well as all facets of shareholders' equity. Credits: 4, Hours: (4/0/0/0), Prereq: MAT-138 or MAT-140 or MAT-157, minimum grade C- in ACC-231; Arts & Sciences Elective Code: A