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    Mount Ida College
  Oct 23, 2017
2017-2018 College Catalog
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AC 220 - Intermediate Accounting II

3 credits This course is a continuation of AC 210 with the focus on accounting recognition and measurement concepts relating to the liability and equity side of the balance sheet, as well as continued coverage of noncurrent assets and income determination, in accordance with GAAP. Time-value-of-money concepts and application to noncurrent asset and liability accounting valuations are studied. Students will resume exploration of the FASB Codification® system, and the accounting cycle of recording financial transactions and preparing financial statements and related disclosures. The application of ratio analysis and analytical techniques focuses on the implications and effects on external decision-makers. Contemporary accounting issues, including IFRS and ethics, will continue to be discussed and analyzed. Prerequisite: AC 210

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