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Nov 04, 2025   2015-2016 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   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 and Economic Development/Community Education   Student Support   About RACC   Faculty and Staff   My Portfolio HELP 2015-2016 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)