INTERMEDIATE ACCOUNTING II (2/2 Credits)

Learning outcomes:

On successful completion of this course, student will be able to: Apply recognition concepts, measurement & presentation for liability, equity, revenues, income taxes, pensions, and leasing; Apply the accounting concept for accounting changes and error; Prepare statement of cash flow; Prepare the presentation and disclosure in financial statements

Topics:

1. Non Current Liabilities;
2. Equity, Dilutive Securities and Earnings per Share;
3. Investments;
4. Revenue;
5. Accounting for Income Taxes;
6. Accounting for Pensions and Postretirement Benefits;
7. Accounting for Leases;
8. Accounting Changes and Error Analysis;
9. Statement of Cash Flow;
10. Presentation and Disclosure in Financial Reporting