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Session, Dates: 1 (01/14/2013 - 05/04/2013) Days: T R Time: 02:00 - 03:15 pm Location: Moon Campus Room: Hale Center 303 Seats Available: 2 Seats Credits: 3
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Intermediate Financial Accounting II continues the study of the preparation, communication, interpretation and analysis of financial data with emphasis on the information needs of users of financial information prepared under US GAAP. General topics covered in this course include current liabilities and contingencies, long term liabilities, capital and retained earnings, investments, leases, pensions and postretirement benefits, income taxes, and preparation of the statement of cash flows. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course.
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Zhaoyun Shangguan, Ph.D.
Associate Professor of Accounting
Accounting and Taxation
shangguan@rmu.edu 412-397-5457 phone 412-397-2172 fax Massey Hall 213 Profile For additional course information, First Class requirements, syllabus, etc., check the About The Instructor(s) section for a link to a Faculty Website.
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