Help

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 (10th edition)United States:  McGraw-Hill Irwin, Packaged with Connect. (Access to Connect is required for this course.)

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

  • Option 1:  (Package) eBook & Connect, ISBN: 9781260481938
  • Option 2:  (Package) eBook, Connect, & loose leaf of textbook, ISBN: 9781260696325
There is a 14 day free trial for Connect. You can access the textbook on the first day of the course.
 
Please note: A physical copy of the textbook can be purchased directly from the publisher after purchasing the Connect access and registering for the course.  Discounted purchasing information for the physical copy will be located on the course home page in Connect. Please note that the physical copy is not required; only the Access to Connect and the eBook is required for the course.

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. Prerequisite: AC301

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