Tompkins Cortland Community College

ACCT204 - Intermediate Accounting II

This course is a continuation of the study of financial accounting begun in the Principles of Accounting and Intermediate Accounting I courses. Topics include liabilities, stockholder's equities, leases, pensions, investments, price level changes, and disclosure in financial reporting. Professional opinions of the A.I.C.P.A. and the F.A.S.B. are included. Prerequisites: ACCT 203; MATH 090 and RDNG 116 if required by placement testing; prior completion or concurrent enrollment in ENGL 100. 4 Cr. (4 Lec.) Spring semester.