Sullivan University Syllabus

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College of Business

Course Syllabus

ACT202 - Intermediate Accounting II

Credit Hours: 4

Course Description

This course is an in-depth coverage of financial accounting theory and practice relating to various asset categories including current investments, PE, natural resources, and intangible assets.

Course Prerequisites

ACT201

Student Learning Outcomes

Upon completion of this course, students will be able to:

Identify various elements of information systems with the use of financial statements
Summarize various elements of GAAP and iGAAP with the use of financial statements
Describe long-term financing and capital structures

Note: Within the SLOs above, the student will be able to do the following after finishing this course:

Explain and apply the revenue/receivables/cash cycle concepts of financial accounting
Explain and apply cost of goods sold and inventory concepts of financial accounting
Explain and apply investment concepts of financial accounting
Explain and apply plant asset concepts of financial accounting
Critically read and write on accounting literature topics at an intermediate level

Assessment of Outcomes

Specified on the course schedule/outline

Grading System

Letter Grade	Range	Definition
A	90-100	Excellent
B	80-89	Above Average
C	70-79	Average
D	60-69	Below Average
F	0-59	Failing
W	—	Withdrawal during weeks 1 - 7
WF	—	Withdrawal failing after week 7
NF	—	Failing – Not actively engaged

For more details about the Grading System, please see the current catalog.

Active Participation

Students must be actively engaged in the course. For a definition of active engagement, please see the current catalog.

Academic Integrity

Cheating and plagiarism are serious offenses against the University’s academic integrity and are consequently strictly prohibited. All students must familiarize themselves with the University policy on Academic Integrity.

Penalties for cheating and plagiarism are described in the University policy on Academic Integrity in the catalog. They include failure of the assignment, failure for the course, or dismissal from the University. For the complete Cheating/Plagiarism policy, please see the current catalog.

Students with Disabilities

Students who have disabilities that may impact their performance in this course should follow the process described under the heading Accommodations for the Disabled in the current catalog.

Discipline (Program) Specific Information

Date of last review: Unknown