BTA 202

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BTA 202 - Intermediate Accounting II (3 cr)

Business & TechnologyUGRD - LAGCC Undergraduate

Course Title

Intermediate Accounting II

Catalog Description

This course is a continuation of Intermediate Accounting I. It explores the problems of current practice and its relationships to Financial Accounting Theory as expressed in AICPA Opinions and FASB Statements. Topics examined include Inventories, Long-Term Investments in Stocks, Tangible and Intangible Fixed Assets, Liabilities and Income Taxes, Leases and Income Tax Allocation. Present Value Concepts and their applications are also covered.

Course Attributes

CAPS - CAPS (Capstone)

Minimum

3

Max

3

Academic Progress Units

3

Requirement Designation

Regular Non-Liberal Arts

Prerequisites & Corequisites

012002

Name

Lecture