Intermediate Accounting II
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Overview
Subject area
BTA
Catalog Number
202
Course Title
Intermediate Accounting II
Department(s)
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.
Typically Offered
Fall, Spring
Academic Career
Undergraduate LaGuardia CC
Liberal Arts
No
Credits
Minimum Units
3
Maximum Units
3
Academic Progress Units
3
Repeat For Credit
No
Components
Name
Lecture
Hours
4
Requisites
Pre-requisite of BTA 201 is required