ACCT 251 - Intermediate Accounting II

Institution:

Northampton County Area Community College

Subject:

Accounting

Description:

This course is theSecondof two courses dealing with corporate accounting and is a continuation of ACCT 201. Its purpose is to gain a sound understanding of generally accepted accounting principles governing the recognition and measurement of liabilities and equity. The topics covered include liabilities, contingencies, stockholders' equity, post-retirement benefits, leases, accounting changes and error correction, statement of cash flows, financial statement analysis, and full disclosure. Students will learn how to apply some of the many accounting and economic concepts they have learned to the analysis of a company's financial position and performance as shown in published information, primarily focusing on financial statements. Also available through Online Learning.

Credits:

3.00

Credit Hours:

Prerequisites:

ACCT 201

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.northampton.edu

Phone Number:

(610) 861-5300

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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