acc422 | undergraduate
Intermediate Financial Accounting II
topic title goes here
Liabilities: Current and Long-Term
- Calculate bond premium and discounts.
- Record the primary types of current liabilities
- Identify the criteria for disclosing contingencies.
- Calculate various types of current liabilities.
Fixed Asset Depreciation and Intangible Assets
- Apply criteria for the treatment of research and development costs.
- Compare and contrast promulgated depreciation methods.
- Recognize asset impairments.
- Measure fixed asset impairments.
- Calculate the value of intangible assets.
Accounting for Leases
- Differentiate between operating and capital leases.
- Record leases from both the lessor and lessee perspectives.
Primary Current Assets (Cash, Receivables, and Inventory)
- Identify the components of cash and cash equivalents.
- Calculate the value of net realizable receivables.
- Compare and contrast inventory cost flow assumptions.
- Calculate the value of inventories using different cost flow assumptions.
Inventory Valuation and Fixed Assets
- Apply the lower of cost or market concept to the valuation of inventories.
- Calculate estimated inventory value using the gross profit and retail inventory methods.
- Apply criteria for fixed asset capitalization.
- Apply the methods of accounting for asset exchange.
- Calculate the costs of fixed assets.
Please ask about these special rates:
Teacher Rate: For some courses, special tuition rates are available for current, certified P-12 teachers and administrators. Please speak with an Enrollment Representative today for more details.
Military Rate: For some courses, special tuition rates are available for active duty military members and their spouses. Please speak with an Enrollment Representative today for more details.
The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative.
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.