ACC 234 - Intermediate Accounting II

1. Current liabilities and contingencies
2. Bonds and long-term notes
3. Leases
4. Accounting for Income Taxes
5. Pensions
6. Shareholders' equity
7. Share-based compensation
8. Earnings Per Share
9. Accounting changes and error correction
10. Statement of Cash Flows

1. Discuss and valuate different types of liabilities (1, 2)
2. Differentiate between current and long-term obligations. (1, 2) 
3. Calculate and record interest, bond discounts and premiums.  (2)
4. Classify different types of leases (3)
5. Describe and demonstrate how lessees and lessors account for different lease types. (3)
6. Classify temporary and permanent differences  by reconciling pretax financial income tax and taxable income. (4)
7. 4. Identify and discuss types of pension plans and how they are reported. (5)
8. Assess, record, and report owner's equity and stockholder's equity transactions. (6)
9. Describe comprehensive income and its components. (6, 7, 8)
10. Calculate earnings per share and explain different shared-based compensation plans. (6,7,8)
11. Describe how changes in accounting principles, estimates and errors are calculated and reported. (9)
12. Prepare a statement of Cash Flows by classifying activities as operating, investing or financing activities. (10)