Aims Community College Academic Catalog 2026-2027 
    
    May 14, 2026  
Aims Community College Academic Catalog 2026-2027

ACC 2012 - Intermediate Accounting II

Credits: 4
Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders’ equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements, and accounting methods changes. Course is not repeatable for credit.
Prerequisite(s): ACC 2011 with a grade of “C” or better.