ACTG 162 - Intermediate Accounting II


Pass/No Pass or letter grade option. Hours/semester: 64-72 lecture. Recommended: ACTG 106, ACTG 107, ACTG 121 and ACTG 161.

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. 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). [CPE Hours: CPA, 60 hours] (AA)

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College of San Mateo

Department: Accounting

Number of Units: 4

This description is for the Spring 2018 term