Rockwell School of Business
Undergraduate

Term: Spring 2026
Session: Full Term (Jan 20 - May 08)
Start Date: Tuesday, Jan 20, 2026
End Date: Friday, May 08, 2026
Availability: On Campus
Day(s): Tues./Thurs.
Time: 12:30 PM to 01:45 PM

Intermediate Accounting II is the second in the two-course sequence of financial accounting. It continues the study of US GAAP and the preparation communication interpretation and analysis of financial data with emphasis on the informational needs of external users of financial statements. Topics covered in this course include current liabilities and contingencies long term liabilities stockholders? equity investments leases pensions and postretirement benefits earnings per share share-based compensation income taxes and preparation of the statement of cash flows. Students will be exposed to and learn to understand a wide range of business activities and their impact on companies? financial conditions as well as capital market participants? decision making. The course will also discuss limitations of accounting rules and accounting information and highlight issues in financial reporting in the context of contemporary global economy. Ethical issues will be integrated at appropriate points in the course.Prerequisite: ACCT 30303 credits