May 22, 2026  
2026-2027 Preliminary Online Catalog 
    
2026-2027 Preliminary Online Catalog

ACC 204 - Intermediate Accounting II


This course is a continuation of Intermediate Accounting I with an analytical approach to studying the Income Statements, retained earnings, and changes in financial position. Influences of federal taxation on financial reporting, consolidation and branch accounting are examined. Material is FASB and AICPA oriented.
Prerequisite(s): ACC 203  
3 lecture hours per week
3 credit hours