May 22, 2026  
2026-2027 Southern Academic Catalog 
    
2026-2027 Southern Academic Catalog
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AC 212 - Intermediate Accounting II

3 Credit Hours
Prerequisite: AC 112 .
Lecture Hrs. 3

This course applies accounting theory, standards, and procedures to accounting problems. Topics include current/long-term liabilities, stockholder’s equity, investments, revenue recognition, income taxes, post-retirement benefits, leases, changes and error analysis, and full disclosure in financial reporting. 
Offered As Scheduled
Grading Basis Normal Grading Mode



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