ACCTG 352 - Intermediate Accounting III

5 Credits

The third of a three-course intermediate sequence, this course continues ACCTG 351, covering complex topics in accounting and financial reporting. Also included are special topics and existing/emerging issues.

Pre-requisite(s) ACCTG 310 and ACCTG 351 with min 2.0
Instructor Permission Required Yes
Program Admission Required Yes Admitted Program BAS - BUSN
Course Note This class is taught by Central Washington University.
Fees

Quarters Typically Offered
Spring Evening

Designed to Serve General business and accounting students enrolled in the Bachelor of applied science in business management at Highline College
Active Date 20240717T10:33:22

Grading Basis Decimal Grade
Class Limit 10
Contact Hours: Lecture 55
Total Contact Hours 55
Degree Distributions:
ProfTech Course Yes
Restricted Elective Yes
Course Outline

This course covers:
- Retained earnings and earnings per share
- Advanced issues in revenue recognition
- Accounting for income taxes
- Accounting for post- retirement benefits
- Accounting for leases
- More in-depth examination of the statement of cash flows
- Accounting for changes and errors

Student Learning Outcomes
Demonstrate intermediate-level competency in the accounting for specific topics designated for this second of a three-course intermediate sequence. These topics are:

Retained earnings and earnings per share
Advanced issues in revenue recognition
Accounting for income taxes
Accounting for post- retirement benefits
Accounting for leases
More in-depth examination of the statement of cash flows
Accounting for changes and errors

With reference to the topics specified above in Learner Outcome 1, demonstrate intermediate-level competency in the application of U.S. accounting standards and the integration of international accounting standards.

Identify ethical dilemmas that likely will confront the accounting professional.

Demonstrate intermediate-level competency in practicing all phases of the accounting cycle.