The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
    Central Washington University
  Feb 23, 2018
2017-2018 Undergraduate Catalog
[Add to Portfolio]

ACCT 351 - Intermediate Accounting II

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

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:

[Add to Portfolio]