ACCT 206 - Intermediate Accounting II
- Recent Professors
- Stephen B. Wilson
- Recent Semesters
- Fall 2026
- Class Size
- 40 students
- Credits
- 4
- Prerequisite
- Completion with a grade of "C" or better or a Passing grade in: ACCT 205
- Fall 2026 Sections
- View Fall 2026 sections of ACCT 206
- Transfers To
- CSU
- Description
- Second course in intermediate series in financial accounting that covers current and long-term liabilities, income taxes, pensions and post-retirement benefits, leases, stockholders' equity, earnings per share, and statement of cash flows. In addition, changes and/or in accounting methods, accounting estimates, or reporting entity are analyzed. Disclosure issues in financial statements are also addressed.