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ACCT 113: Intermediate Accounting 2: Course Description

This course description outlines Intermediate Accounting 2, which covers accounting principles for liabilities, stockholders' equity, and related topics. The course is designed to build upon Financial Accounting and Reporting 1. Upon completing the course, students will be able to apply GAAP to liability and equity accounts, identify required disclosures, prepare statements of financial position, and make necessary journal entries. Topic areas include current liabilities, non-current liabilities, income taxes, leases, employee benefits, and stockholders' equity.

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328 views1 page

ACCT 113: Intermediate Accounting 2: Course Description

This course description outlines Intermediate Accounting 2, which covers accounting principles for liabilities, stockholders' equity, and related topics. The course is designed to build upon Financial Accounting and Reporting 1. Upon completing the course, students will be able to apply GAAP to liability and equity accounts, identify required disclosures, prepare statements of financial position, and make necessary journal entries. Topic areas include current liabilities, non-current liabilities, income taxes, leases, employee benefits, and stockholders' equity.

Uploaded by

Laut Bantuas II
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ACCT 113:

INTERMEDIATE ACCOUNTING 2
Course Description
Prof. Madelle P. Conales, CPA, MBA
[email protected] This course is a continuation of Financial
Accounting and Reporting. Part II is designed to
Joharah M. Marandacan, CPA cover the financial accounting principles relative
[email protected] to the recognition, measurement, valuation and
financial presentation of liabilities and
Atty. Halim M. Noor, CPA, REB, REA stockholders’ equity, including disclosure
[email protected] requirements. The related internal controls, ethical
issues and management’s responsibilities and
liabilities are also covered. It also deals with

Learning Outcomes contemporary issues such as leases, employee’s


benefits, deferred taxes and other related items.

After completing this course, you will


be able to
Explain and apply the generally accepted accounting principles in recognizing,
measuring, and presenting liability and equity accounts.
Identify the required liability and equity disclosure in the financial statements.
Prepare, in good form, a statement of financial position.
Prepare the necessary journal entries.

Current Liabilities

Non-Current Liabilities
Course Topics

Income Taxes

Leases

Employee Benefits

Stockholders' Equity
Academic Year 2020–2021
First Semester

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