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AC223

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Intermediate Accounting II

Course Title

Intermediate Accounting II

Course Description

Two-semester examination of financial accounting concepts and theories, the financial reporting process, financial statements, and accounting for asset, liability, and shareholders' equity accounts in greater depth. Topics also include time value of money, accounting for investments, bonds, leases, and income taxes, plus earnings per share and financial disclosures.

Restrictions: AC Majors and Minors Only.

Academic Level

Undergraduate

Instructor Consent Required

No

Credits (Min)

4

Repeatable

No

Saint Michael’s is accredited by the New England Commission of Higher Education. The College is a member of the College Board, Vermont Higher Education Council, Association of Vermont Independent Colleges, Association of Catholic Colleges and Universities, Vermont Campus Compact, and Association of Governing Boards of Universities and Colleges.

Saint Michael’s College is committed to equal opportunity. It does not discriminate against students, employees, or applicants for admission or employment, on the basis of race, color, gender, age, national origin, ethnicity, religion, disability, sexual orientation, gender identity, or physical characteristics.

The provisions of this catalog are not to be regarded as an irrevocable contract between the student and the College. The College reserves the right to change its policies without prior notice.

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