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    Central Washington University
   
 
  Sep 24, 2017
 
 
    
2017-2018 Undergraduate Catalog
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ACCT 351 - Intermediate Accounting II


Description:
The second of a three-course intermediate sequence, this course continues ACCT 350, covering complex topics in accounting and financial reporting.

Prerequisites:
Prerequisite: a grade of C or higher in ACCT 350, and a pre-major or major or minor or certificate student in accounting; or admission to the MPA program.

Credits: (5)

Learner Outcomes:
  • Demonstrate intermediate-level competency in practicing all phases of the accounting cycle.
  • Demonstrate intermediate-level competency in the accounting for specific topics designated for this second of a three-course intermediate sequence. These topics are:
    • current liabilities and contingent obligations
    • property, plant, and equipment: acquisition and subsequent investments
    • depreciation, depletion, impairment, and disposal of property, plant and equipment
    • intangibles
    • investments and long-term receivables
    • Time value of money;
    • Cash and receivables;
    • financing liabilities: bonds and long-term notes payable
    • contributed capital
  • Identify ethical dilemmas that likely will confront the accounting professional.
  • With reference to the topics specified in Learner Outcome 2 above, demonstrate intermediate-level competency in the application of U.S. accounting standards and the integration of international accounting standards.
Approval Date:
1/30/14



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