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.