BU-104 : Intermediate Accounting II

Course Information

Course, prefix, number, & title: BU-104 Intermediate Accounting II

Hours (Class, recitation, Laboratory, studio): 4 class hours

Credits: 3

Pre-requisites (if any): BU-103

Course Description in college catalog:

The principles of accounting applied to special problems involving tangible fixed assets, intangible assets, pensions, and leases. The nature of long-term investments and long-term liabilities. Mathematical principles and applications.  Analysis and interpretation of accounting data including change of accounting principles and correction of errors. Also covers accounting for income taxes.

Academic programs for which this course serves as a requirement or an elective:

A.A.S. Accounting

A.S. QCC/John Jay Dual/Joint Accounting for Forensic Accounting

General Education Outcomes: Below is a listing of General Education Outcome(s) that this course supports.

  1. Use analytical reasoning to identify issues or problems and evaluate evidence in order to make informed decisions

  2. Reason quantitatively as required in various fields of interest and in everyday life

Course-specific student learning outcomes:

Students will achieve the following course objectives:

  1. The student will identify and describe accounting theory and practice as it pertains to cost allocation of long-term physical use assets and also long-term intangible assets.

  2. Formulate plans to differentiate between and further distinguish the differences in accounting treatment for operating leases and capital leases.

  3. Explain time value of money concepts, the effect of fluctuating market interest rates on the issuance price of long-term notes and bond indentures and the resulting required accounting reporting and presentation under Generally Accepted Accounting Principles.

Program-specific outcomes

  1. Integrate knowledge and skills in accounting.

  2. Explain and proficiently apply accounting guidelines and practices.

Methods by which student learning will be assessed and evaluated; describe the types of methods to be employed; note whether certain methods are required for all sections:

  1. Participation              

  2. Case Studies

  3. Exams

  4. Homework

  5. Project

Academic Integrity policy (department or College):
Academic honesty is expected of all students. Any violation of academic integrity is taken extremely seriously. All assignments and projects must be the original work of the student or teammates. Plagiarism will not be tolerated. Any questions regarding academic integrity should be brought to the attention of the instructor. The following is the Queensborough Community College Policy on Academic Integrity: "It is the official policy of the College that all acts or attempted acts that are violations of Academic Integrity be reported to the Office of Student Affairs. At the faculty member's discretion and with the concurrence of the student or students involved, some cases though reported to the Office of Student Affairs may be resolved within the confines of the course and department. The instructor has the authority to adjust the offender's grade as deemed appropriate, including assigning an F to the assignment or exercise or, in more serious cases, an F to the student for the entire course." Read the University's policy on Academic Integrity opens in a new window(PDF).

Any student who feels that he or she may need an accommodation based upon the impact of a disability should contact the office of Services for Students with Disabilities in Science Building, Room S-132, 718-631-6257, to coordinate reasonable accommodations for students with documented disabilities. You can visit the Services for Students with Disabilities website.

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