INTERMEDIATE ACCOUNTING II

  • Program: Accounting Careers
  • Course: Intermediate Accounting II
  • Course #: ACCT2206
  • Total Credits: 3

Course Description

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

Course 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.

Disability Services

Hennepin Technical College offers reasonable accommodations to qualified students with disabilities. If you have a documented disability that may require accommodations, contact the college’s Disability Services Director: Sara Laviolette at Brooklyn Park (763-488-2477) or Jean Kreutter at Eden Prairie (952-995-1544).

Course Goals

The following goals 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

Credit Details
  • Lecture: 3
  • MnTC Goal: 0
Course Details
  • Prerequisites:  ACCT1107
  • Campus: Brooklyn Park/Eden Prairie

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