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    Olivet Nazarene University
   
 
  Sep 21, 2017
 
 
    
2017-2018 Catalog

ACCT 256 - Intermediate Accounting II


4 hours
A continuation of the study of accounting theory and practice commenced in Intermediate I. Topics covered include the accounting for liabilities and stockholder’s equity; complexities in revenue recognition; computation of basic and diluted earnings per share; accounting for investments; accounting for pensions; leases; and the statement of cash flows. The course will also continue the exploration of using QuickBooks culminating with becoming a certified user of QuickBooks by the end of the course through successful completion of the certification exam. Prerequisite(s): ACCT 255 . UG