Javascript is currently not supported, or is disabled by this browser. Please enable Javascript for full functionality.

APPLY/REGISTER APPLY Register Request Information ABOUT President Board Of Trustees Leadership Team Mission/Core Values Strategic Goals Campus Master Plan Accreditations Memberships Campus Map and Directions Foundation for RACC Staff Directory Safety and Security Human Resources Purchasing Diversity, Equity and Inclusion Media ACADEMICS Programs and Pathways Online Learning Calendar of Events Early College Programs Health Professions Honors Program Workforce & Continuing Education EAP Program Academic Enrichment Academic Advising Yocum Library ADMISSIONS/AID How to Get Started Admissions Events Admissions FAQs Current High School Students School Counselors Virtual Open House Virtual Campus Tour Tuition and Fees Financial Aid / Scholarships Orientation Placement Assessment STUDENT LIFE Bookstore Clubs and Organizations Student Life Events Graduation Fitness Center Leadership Program RACCy Olympics Raven Ambassadors Student Conduct and Expectations Student Handbook and Catalogs SERVICES Academic Support Advantage-Trio Assessment Services Accessibility Services CareerLink Career Services Center Information Services KEYS Program Nursing Mother’s Room Perkins PSECU Banking Student Success Center Student Records Transfer Services Upward Bound Veterans Services MORE myRacc Online Learning Workforce & Continuing Education ‌ Search ‌ ‌ Not results ‌ ‌ Original text ‌ Contribute a better translation‌ ‌ ‌ ‌

Nov 23, 2024   2019-20 RACC Student Catalog  Select a Catalog 2024-25 RACC Student Catalog 2023-24 RACC Student Catalog [ARCHIVED CATALOG] 2022-23 RACC Student Catalog [ARCHIVED CATALOG] 2021-22 RACC Student Catalog [ARCHIVED CATALOG] 2020-21 RACC Student Catalog [ARCHIVED CATALOG] 2019-20 RACC Student Catalog [ARCHIVED CATALOG] 2018-19 RACC Student Catalog [ARCHIVED CATALOG] 2017-18 RACC Student Catalog [ARCHIVED CATALOG] 2016-17 RACC Student Catalog [ARCHIVED CATALOG] 2015-2016 RACC Student Catalog [ARCHIVED CATALOG] 2014-2015 RACC Student Catalog [ARCHIVED CATALOG] 2013-2014 RACC Student Catalog [ARCHIVED CATALOG]      Global Search Catalog Search Choose Search Location Select an option Courses Programs Hierarchy Items Other Content Entire Catalog Search Keyword Field Whole Word/Phrase Advanced Search Catalog Navigation   Catalog Home   Programs of Study   Course Descriptions   Academic Divisions   Enrollment Information   Tuition and Fees   Financial Aid   Academic Information   Degree Types   Assessment/Articulation   Honors Program   English as a Second Language Program   Workforce Dev / Community Ed   Student Support   About RACC   Faculty and Staff   Campus Map and Directions   My Portfolio HELP 2019-20 RACC Student Catalog [ARCHIVED CATALOG] Print-Friendly Page (opens a new window) Add to Portfolio (opens a new window) ACC 206 - Intermediate Accounting II 4 Credit Hours This course is a continuation of Intermediate Accounting I. It is a study of current and contingent liabilities, long-term liabilities, capital stock, additional paid-in capital, retained earnings, earnings per share calculations, investments, pensions, leases, alternative means of income recognition, accounting for income taxes, and statement of cash flows. Prerequisite(s): ACC 205   Semesters Offered: Spring  Back to Top | Print-Friendly Page (opens a new window) Add to Portfolio (opens a new window)