ACC302-syllabus-Sp04 - ACC 302 Intermediate Accounting II...

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ACC 302 Intermediate Accounting II Syllabus Spring 2004 Dr. Deborah Pendarvis COURSE DESCRIPTION ACC 302 is a continuation of generally accepted accounting principles development. Topics include the valuation of liabilities and equities, revenue realization, accounting changes, income taxes, leases, and financial statement disclosures. PREREQUISITE ACC 301 and junior standing are required. CLASS MEETING Every Monday from 6:00pm to 8:50pm. CLASS LOCATION Lewis Hall, Room 307 INSTRUCTOR Dr. Deborah Pendarvis, C.P.A. OFFICE Saint Edward Hall, Room 219 CONTACT Office Phone: (352)-588-8406 email for help/questions: [email protected] send homework to: [email protected] OFFICE HOURS 4:00-5:00 Monday 3:00 Β or by appointment TEXT Stice . INTERMEDIATE ACCOUNTING 15 th ed. INSTRUCTIONAL 1
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OBJECTIVES This is a continuation of intermediate accounting in the preparation and use of accounting information found in financial and operating statements. It includes a study of the environment of financial accounting as well as the conceptual framework. The course objectives include the ability to: 1. Account for the issuance of stock for cash, on a subscription basis, and in exchange for noncash assets or for services. 2. Account for the repurchase of stock (using both the cost and par value methods) and for the issuance of stock rights and stock options. 3. Account for cash dividends, property dividends, small and large stock dividends, and stock splits. 4. Prepare a statement of changes in stockholders’ equity. 5. Account for non current operating asset acquisitions, using various special arrangements, including deferred payment, self-construction, basket purchase, and as part of an acquisition of an entire company. 6. Compute annual depreciation expense using straight- line, accelerated, use-factor, and group depreciation methods and indicate how changes in estimate will affect the computation. 7. Identify the issues impacting proper recognition of amortization or impairment for intangible assets. 8. Account for the sale of depreciable assets in exchange for cash and in exchange for other depreciable assets. 9. Account for debt and equity securities, including the purchase, the change in value, the transfer of securities between categories, and the sale of these securities. 10. Account for both capital and operating leases from the standpoint of both lessor and lessee. 11. Prepare and interpret the lease disclosures required of both lessees and lessors. 12. Compute the amount of deferred tax liabilities and assets and determine the effects of future tax rates on these tax assets/liabilities. 13.
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ACC302-syllabus-Sp04 - ACC 302 Intermediate Accounting II...

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