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AC305 (EX16) OK - Intrmd Acct II

This course has an assignment that is due by 11:55 pm Central Standard Time on Wednesday night of the first week of class. Failure to complete this assignment will result in your removal from the course for non-participation.

Textbooks

Spiceland, J. David, James F. Sepe, and Mark W. Nelson. Intermediate Accounting (8th edition). United States: McGraw-Hill Irwin, Packaged with Connect.

Students can purchase: Option 1: ebook and Connect OR Option 2: eBook, Connect, and the hard copy of the textbook.

Option 1: (Package) eBook and Connect (2 semester access card)

ISBN: 13: 978-0-07-783281-0

Option 2: (Package) eBook, Connect (2 semester access card), and hard copy of the textbook

ISBN 13: 978-1-259-54686-0

Access to Connect is required for this course.

If you did not receive a registration code for Connect with the purchase of your textbook (for example, if you purchased a used copy of the textbook), you may register online.

Online Registration Instructions are provided on the Resources and Materials page of the course once the class begins.

Course Description

A continuation of the study of accounting practices with emphasis on earnings per share, pensions, leases, income taxes, accounting errors and changes, and additional aspects of financial reporting and financial analysis.

Course Prerequisites

Students must have completed AC301 with a “C” or better.

Course Objectives

Upon successful completion of the course, each participant should be able to:

measure, record, and report long-term debt transactions
analyze and properly record stockholders’ equity transactions
compute basic and diluted earnings per common share
analyze appropriate data and prepare the Statement of Cash Flow
measure, record and report long-term investments
understand the roles and responsibilities of accountants to insure the integrity of financial and other business information