ATG-216 Intermediate Accounting II
Intermediate Accounting II is a continuation of,the in-depth analysis of accounting principles,related to the preparation of general-purpose,financial statements for external users of,accounting information, which started in ATG 215.,Representative areas of accounting include, but,are not limited to, liabilities, including,long-term debt, stockholders equity, earnings per,share, revenue recognition, accounting for income,taxes, accounting for leases, accounting for,pensions, and the statement of cash flows. This,is a requirement of the financial accounting,option of the A.A.S. degree in accounting.,(Offered in spring semester)
Prerequisite
Successful completion of
ATG-215 with a grade of C or higher.