Course Description

Foundation acquired in ACCT C101 will be further developed through more detailed principles. Topics covered include acquisition and disposition of property, plant, and equipment; depreciation; impairments and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; stockholders' equity; dilutive securities; earnings per share; and investments. This is the second semester of a three-semester sequence that will explore topics in intermediate accounting.