Intermediate Accounting Theory and Practice II

This course covers recording, valuation, and presentation of investments, leases, pensions, corporate income taxes, paid-in capital and retained earnings. Statement of cash flows, statement analysis and issues of full disclosure are also discussed.

Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UCSD Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time. 

Note: Recommended prerequisite: Intermediate Accounting Theory and Practice I.

Program courses are taught by subject matter experts and experienced faculty, offering a current and relevant curriculum to meet the CPA Evolution Exam 2024 requirements. A key strength of the program is its focus on real-world, practical learning, combined with personalized guidance from an advisor to support students throughout their accounting educational journey. With the flexibility of year-round online course offerings, students can continue to advance their knowledge and skills while balancing their existing professional commitments.