ACCT2206 Intermediate Accounting II

This course is an overview of financial accounting and its theoretical foundation including a conceptual framework of accounting for financial statements.

Credits

3

Prerequisite

Recommended: ACCT1107

Course Requirements and Evaluation

Refer to Course Syllabus for detailed information regarding the requirements and evaluation standards for this course. The Course Syllabus will be distributed the first week of the course.

Learning Outcomes

The following outcomes will be addressed in the course:
Prepare a bond amortization schedule
Apply present value concepts
Define equity financing
Classify corporate investments
Identify types of leases
Record corporate tax liability
Calculate earnings per share
Identify the types of risk faced by business
Calculate the effect of accounting changes upon financial statements
Prepare a pension worksheet

Text and References

A list of textbooks required for this course is available at the campus store and in eServices.

Course Scheduling

The scheduled hours of instruction include sixteen hours for each lecture credit, thirty two hours for each lab credit and forty hours for each credit of supervised occupational experience (SOE). Lecture credit may include formal or impromptu lectures, demonstrations or discussions with the entire class or with small groups or individuals. Refer to the Credit Details section of this course outline for the credit breakdown.

Accommodations Statement

Access Services - Reasonable accommodations are available to qualified students with documented disabilities. Upon attending an intake meeting with Access Services, qualified students will receive a letter listing the approved accommodations that they may provide to their instructors. If you have a documented disability that may require accommodations, contact HTC Access Services at AccessServices@hennepintech.edu or https://hennepintech.edu/current-students/access-services/index.html

Campus

Brooklyn Park Campus and Eden Prairie Campus:  952-995-1300

Credit Details

lecture:

3