BBA408: Intermediate Accounting II

Credit Hours:
3
Estimated Hours Per Week:
12

Overview

This course extends the material from BBA306 and BBA407, examining in greater detail liabilities, equity, and corporate accounting issues. BBA407 is a prerequisite for this course. Students will investigate accounting for a wide range of related topics including:

  • Investments and leases
  • Income taxes
  • Pensions and other postretirement benefit plans
  • Shareholders' equity, share-based compensation, and earnings per share

Students will participate in Forum discussions, complete sets of accounting problems using Microsoft Excel® templates, and complete case study problems. To complete assignments in this course, students must have access to Microsoft Office® including Word and Excel.

Course Learning Objectives

Upon successful completion of this course, students will be able to:

  • Apply appropriate accounting methods for specific stock and debt securities, based on the nature of the investments.
  • Apply accounting concepts and techniques to short-term and long-term liabilities.
  • Apply accounting concepts and techniques to various leasing options, including capital leases, financing or sales-type leases, and operating leases.
  • Measure and report temporary differences that result in deferred tax assets and liabilities.
  • Measure and report defined contribution and benefit pension plans, plus other postretirement benefits.
  • Measure and report invested and earned capital including earnings per share calculations.
  • Measure and report accounting changes and error corrections in a variety of situations.
  • Apply accounting concepts and techniques to measure and report all cash inflows and cash outflows, classifying them as operating, investing, or financing activities.
ENROLLMENT
To enroll in this course, please complete the online application.

Prerequisites

BBA 407

Required Texts
BBA408 texts are available from the JIU/Follett Bookstore