Course title: Intermediate Accounting II
Code: 12A05
Credit: 2
Teaching Hours: 2hrs/w X 16weeks

Overview

 
This course is a continuation of course of Intermediate Accounting I. Topics covered include investors accounting for investments, revenue recognition, income tax accounting, accounting for leases, EPS, accounting changes and error analysis and the preparation of cash flows statement.

Aims and Objectives
On completion of this course, students should be more skillful at preparing, reading, understanding, interpreting and using financial statements based on GAAP.

Prerequisites
Students who take part in this course are required to finishe the course Intermediate Accounting I with a pass grade.

Textbook
Intermediate Accounting edited by Donald E. Kieso, published by the press of People University of China

Suggested Readings (if you have)

Teaching Methodology
Group work, case study, classroom learning, presentation, workshops, multimedia, Field study

Assessments
Final Examination 60%
Mid-term Examination 20%
Homework assignments and class participation 20%
Total 100%
To achieve a pass grade in this course, students must obtain 60% or more as an aggregate mark on the assessment.

 Syllabus

1. Revenue recognition
2. accounting for income taxes
3. accounting for changes and error analysis
4. statement of cash flows
5. Accounting for leases
6. EPS and Diluted EPS