WebSchedule - SMCCD

This web application required JavaScript Enabled from your browser. Please follow this guide (http://enable-javascript.com/) how to enable JavaScript in your browser.

ACTG 162 – Intermediate Accounting II (CRN: 43752) at College of San Mateo for Spring 2025

This course is offered online and it is recommended you complete a short self-assessment to ensure readiness before taking an online course.

ACTG 162 Intermediate Accounting II

Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include analysis of liabilities, leases, income taxes, pensions, equity, and the related revenues and expenses; preparation of the statement of cash flows. Intermediate Accounting II includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school.

Units: 4

Degree Credit

Grade Option (Letter Grade or Pass/No Pass)

Lecture hours/semester: 64-72
Homework hours/semester: 128-144

Prerequisites: None

Corequisites: None

Recommended: ACTG 106, ACTG 107, ACTG 121, and ACTG 161

College of San Mateo (Online Course)

Department: Accounting

Number of Units: 4

Textbook: View textbook in Bookstore

Instructor: Sean Bowman, bowmans@smccd.edu

View all ACTG 162 courses

See the CSM Accounting department website for more information about preparing for the CPA exam. http://collegeofsanmateo.edu/accounting/

Fee Description	Type	Amount
Book-Inclusive Digital Acc-CSM	Flat Fee	$99

Section Information as of Saturday, November 23 2024 - 08:59:35 am

Course status: Open

array(1) {
  [0]=>
  object(App\Models\ScheduleEntity)#122 (97) {
    ["TERM_CODE":protected]=>
    string(6) "202503"
    ["TERM_DESC":protected]=>
    string(11) "Spring 2025"
    ["COLLEGE_CODE":protected]=>
    string(1) "4"
    ["COLLEGE_DESC":protected]=>
    string(20) "College of San Mateo"
    ["CRN":protected]=>
    string(5) "43752"
    ["SUBJ_CODE":protected]=>
    string(4) "ACTG"
    ["DEPARTMENT_DESC":protected]=>
    string(10) "Accounting"
    ["DEPARTMENT_DESC_ORG":protected]=>
    string(10) "Accounting"
    ["CRSE_NUMB":protected]=>
    string(3) "162"
    ["SECTION_TITLE":protected]=>
    string(26) "Intermediate Accounting II"
    ["SECTION_SEQ":protected]=>
    string(3) "OLH"
    ["SECTION_DESC":protected]=>
    string(1656) "<div class="smc-catalog-course-title">ACTG 162 Intermediate Accounting II</div><p class="smc-catalog-course-description">Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include analysis of liabilities, leases, income taxes, pensions, equity, and the related revenues and expenses; preparation of the statement of cash flows. Intermediate Accounting II includes topics tested on the Financial Accounting and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school.</p><div class="smc-catalog-course-units"><strong>Units: </strong>4 </div><div class="smc-catalog-course-attributes"><div><span class="fa fa-graduation-cap fa-fw" aria-hidden="true"></span> Degree Credit</div><div><span class="fa fa-info-circle fa-fw" aria-hidden="true"></span> Grade Option (Letter Grade or Pass/No Pass)</div></div><div class="smc-catalog-course-hours"><ul class="list-unstyled"><li><strong>Lecture hours/semester: </strong>64-72</li><li><strong>Homework hours/semester: </strong>128-144</li></ul></div><div class="smc-catalog-course-attr-pre-reqs"><strong>Prerequisites:</strong> None</div><div class="smc-catalog-course-attr-co-reqs"><strong>Corequisites:</strong> None</div><div class="smc-catalog-course-recommended"><strong>Recommended: </strong>ACTG 106, ACTG 107, ACTG 121, and ACTG 161</div><div class="smc-catalog-course-attr-transfer-reqs"></div>"
    ["DEPT_TEXT":protected]=>
    string(201) "See the CSM Accounting department website for more information about preparing for the CPA exam.  </b><a href="http://collegeofsanmateo.edu/accounting/">http://collegeofsanmateo.edu/accounting/</a></p>"
    ["SECTION_STATUS_CODE":protected]=>
    string(1) "A"
    ["SESSION_CODE":protected]=>
    string(2) "B1"
    ["SCHD_CODE":protected]=>
    string(1) "Z"
    ["DAY_OR_EVENING_CODE":protected]=>
    string(1) "X"
    ["DIVISION_CODE":protected]=>
    string(4) "4411"
    ["DIVISION_DESC":protected]=>
    string(23) "CSM Business/Technology"
    ["SECTION_PART_OF_TERM_CODE":protected]=>
    string(1) "1"
    ["SECTION_PART_OF_TERM_DESC":protected]=>
    string(9) "Full Term"
    ["CREDIT_UNITS_LOW":protected]=>
    string(1) "4"
    ["CREDIT_UNITS_IND":protected]=>
    NULL
    ["CREDIT_UNITS_HIGH":protected]=>
    NULL
    ["MAX_ENROLL_SECTION":protected]=>
    string(2) "35"
    ["ENROLL_COUNT_SECTION":protected]=>
    string(2) "14"
    ["COURSE_STATUS":protected]=>
    string(1) "O"
    ["INSTRUCTOR":protected]=>
    string(9) "Bowman, S"
    ["INSTRUCTOR_EMAIL":protected]=>
    string(17) "bowmans@smccd.edu"
    ["CRN_URL":protected]=>
    NULL
    ["CRN_SYLLABUS":protected]=>
    NULL
    ["MEET_DATE":protected]=>
    string(11) "01/13-05/22"
    ["MEET_START_DATE":protected]=>
    string(11) "13-JAN-2025"
    ["MEET_END_DATE":protected]=>
    string(11) "22-MAY-2025"
    ["MEET_TIME":protected]=>
    string(3) "TBA"
    ["MEET_BEGIN_TIME":protected]=>
    NULL
    ["MONDAY":protected]=>
    NULL
    ["TUESDAY":protected]=>
    NULL
    ["WEDNESDAY":protected]=>
    NULL
    ["THURSDAY":protected]=>
    NULL
    ["FRIDAY":protected]=>
    NULL
    ["SATURDAY":protected]=>
    NULL
    ["SUNDAY":protected]=>
    NULL
    ["LOCATION":protected]=>
    string(3) "CSM"
    ["BUILDING":protected]=>
    string(4) "ONLN"
    ["ROOM":protected]=>
    string(4) "0000"
    ["WEEKEND":protected]=>
    string(1) "N"
    ["LATE_START":protected]=>
    string(1) "N"
    ["WEBBASED":protected]=>
    string(1) "Y"
    ["SUPPLEMENTAL_INSTRUCTION":protected]=>
    NULL
    ["TV":protected]=>
    NULL
    ["WEBASSIST":protected]=>
    NULL
    ["HONOR":protected]=>
    NULL
    ["SPANISH":protected]=>
    NULL
    ["HYBRID":protected]=>
    NULL
    ["LEARNING_COMMUNITY":protected]=>
    NULL
    ["OPEN_ENTRY":protected]=>
    NULL
    ["SERVICE_LEARNING":protected]=>
    NULL
    ["FAST_TRACK_TRANSFER":protected]=>
    NULL
    ["TRANSFERABLE":protected]=>
    string(3) "CSU"
    ["CENSUS_DATE":protected]=>
    string(11) "03-FEB-2025"
    ["LAST_DAY_TO_ADD":protected]=>
    string(11) "27-JAN-2025"
    ["LAST_DAY_WITH_REFUND":protected]=>
    string(11) "27-JAN-2025"
    ["LAST_DAY_WITHOUT_W_GRADE":protected]=>
    string(11) "02-FEB-2025"
    ["LIST_DAY_WITH_W_GRADE":protected]=>
    string(11) "23-APR-2025"
    ["WAIT_CAPACITY":protected]=>
    string(2) "10"
    ["WAIT_COUNT":protected]=>
    string(1) "0"
    ["IGETC":protected]=>
    NULL
    ["CSU":protected]=>
    NULL
    ["HMB":protected]=>
    NULL
    ["OFFSITE_IND":protected]=>
    NULL
    ["OFFSITE_ADDR":protected]=>
    NULL
    ["SECTION_TEXT":protected]=>
    NULL
    ["XLS_SEATS_AVAIL":protected]=>
    string(2) "21"
    ["SCHD_DESC":protected]=>
    string(6) "Online"
    ["INSTRUCTOR_ID":protected]=>
    string(9) "G00863903"
    ["COREQ":protected]=>
    string(4) "None"
    ["XLO":protected]=>
    NULL
    ["DAYS":protected]=>
    NULL
    ["MEET_END_TIME":protected]=>
    NULL
    ["COHORT":protected]=>
    string(2) "{}"
    ["DAY_SORT":protected]=>
    string(1) "8"
    ["RN":protected]=>
    NULL
    ["TOTAL_ROWS":protected]=>
    NULL
    ["TOTAL_COURSES":protected]=>
    NULL
    ["INSTRUCTOR_FIRST_NAME":protected]=>
    string(4) "Sean"
    ["INSTRUCTOR_LAST_NAME":protected]=>
    string(6) "Bowman"
    ["SECTION_FEES":protected]=>
    string(91) "[{"feesdesc" : "Book-Inclusive Digital Acc-CSM", "feestype" : "Flat Fee", "amount" : "99"}]"
    ["ZERO_TEXTBOOK":protected]=>
    NULL
    ["OER_LOW_COST":protected]=>
    NULL
    ["INCLUSIVE_ACCESS_IND":protected]=>
    string(1) "Y"
    ["CTX2":protected]=>
    NULL
    ["CVFR":protected]=>
    NULL
    ["CVSY":protected]=>
    NULL
    ["IDENTIFIED":protected]=>
    NULL
    ["EMBS":protected]=>
    NULL
    ["ATTR_CODES"]=>
    array(2) {
      [0]=>
      string(4) "CSUO"
      [1]=>
      string(4) "ONLN"
    }
  }
}

InstructorSection	Meeting Date	Meeting Time	Days	Building	Room	Section	Section Description
OLH - Online Meeting Date: 01/13-05/22 Meeting Time: Days: Online course Room: 0000 Instructor: Sean Bowman	01/13-05/22			Online course	0000	OLH	Online

Critical Dates for this Course	Date
Last day to add class	January 27, 2025
Last day to drop with a refund	January 27, 2025
Last day to drop without a "W"	February 2, 2025
Last day to drop with a "W"	April 23, 2025
Last day to change to Pass/No Pass Grading Option	May 22, 2025

San Mateo County Community College District

ACTG 162 – Intermediate Accounting II (CRN: 43752) at College of San Mateo for Spring 2025