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Intermediate Financial Accounting II

X421.2 (3 semester units in Business Administration)

A requirement in the Certificate Program in Accounting

This course expands upon the financial accounting concepts and principles developed in Intermediate Financial Accounting I. Learn how enterprises account for liabilities and equity accounts, including current and noncurrent liabilities, leases, pensions, income taxes, contributed capital, retained earnings, and stock options. Additional topics include earnings per share, the statement of cash flows, accounting changes, and error corrections.

Prerequisite: Introduction to Financial Accounting XB102A or equivalent. This course typically follows Intermediate Financial Accounting I X421.1, but that course is not a prerequisite.

There are currently no sections open for enrollment.

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Sections closed for enrollment

Wed. Jan. 14, San Francisco

JOSEPH MCPEAK, M.S., M.B.A., CPA, named Honored Instructor in 2005, is a tax specialist with more than 25 years of experience in tax management. His professional expertise is in the areas of partnerships and S corporations.

• 15 meetings
• Jan. 14 to April 22: Wed., 6-9 pm
• San Francisco: Room 802, UC Berkeley Extension Downtown Center, 425 Market St., 8th Floor (enter on Fremont St.)
• $710 (EDP 306688)

Tues. May 19, Online

ANTHONY S. PRANZO, M.B.A., is an adjunct instructor at several universities. He works in the international mergers and acquisitions business in Fairfield, Conn., and teaches several online accounting courses for UC Berkeley Extension.

• Online course: Internet access required
• May 19 to Aug. 11
• $815 (EDP 845206)

Proctored final exam

Wed. June 3, San Francisco

JOSEPH MCPEAK, M.S., M.B.A., CPA, named Honored Instructor in 2005, is a tax specialist with more than 25 years of experience in tax management. His professional expertise is in the areas of partnerships and S corporations.

• 14 meetings
• June 3 to Aug. 26: Wed., 6-9 pm; also
  June 27: Sat., 9 am-4 pm
  
• San Francisco: Room 801, UC Berkeley Extension Downtown Center, 425 Market St., 8th Floor (enter on Fremont St.)
• $715 (EDP 315291)

Note: Class on June 27 will meet in Room 800.

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