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Oct 31, 2025   2025-26 RACC Student Catalog  Select a Catalog 2025-26 RACC Student Catalog 2024-25 RACC Student Catalog [ARCHIVED 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   Enrollment Information   Academic Pathways   Programs of Study   Honors Program   Workforce Dev / Community Ed   English for Academic Purposes   Course Descriptions   Degree Types   General Education Outcomes   Tuition and Fees   Financial Aid   Student Support   Academic Divisions   Academic Information   About RACC   Assessment/Articulation   Faculty and Staff   Campus Map and Directions   My Portfolio HELP 2025-26 RACC Student 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)