General Course Information for ACC410B: Intermediate Accounting II

Course: ACC410B - Intermediate Accounting II
Textbook: For the correct edition of the textbook assigned to a specific class, go to:

Course Prerequisite(s):
Course Description:

Often referred to as 'Intermediate Accounting,' (See ACC 410A for a series description.) ACC 410B covers accounting for plant, property and equipment, intangible assets, leases, current and long-term liabilities, and stockholders' equity and retained earnings.

Course Learning Outcomes:
  • Apply generally accounting principles for plant assets at acquisition, subsequent transactions, capitalization of interest costs during construction, disposal, and financial statement presentation.
  • Compute depreciation under various acceptable methods and provide rationales on the incentives for choosing them, account for impairments, and compute depletion of natural resources.
  • Apply generally accepted accounting principles for intangible assets, including impairments, and amortizations as applicable.
  • Differentiate current from long-term liabilities, contingent from estimated liabilities, and apply accounting treatment appropriate to such liabilities. Compute the price of a bond issue and properly record bond issuance (at par, premium or discount), interest payments and accruals, amortization of bond premium/discount, bond extinguishment, and financial statement presentation.
  • Differentiate between capital and operating lease and apply appropriate accounting for each type of lease.
  • Apply proper accounting treatment for the issuance of various forms of capital stock, purchase and sale of treasury stock (cost and par value methods), retirement of callable and redeemable stock, and conversion of convertible preferred stock including journal entries, balance sheet presentation, and rationale for each alternative method.
  • Properly account for cash dividends, property dividends, stock dividends, liquidating dividends, scrip dividends, stock splits, stock option plans, and stock appreciation rights and explain the concepts supporting each item.

Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.

Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.

The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like:

National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:


Contact the Library:

  • (858) 541-7900 (direct line)
  • 1-866-NU ACCESS x7900 (toll free)

Use the Library Training Tools (on the Library Homepage) for additional help

  • Recorded class presentations
  • Tutorials & Guides (APA/MLA, Peer-Review, and more)

Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty:

Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.

Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.

Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.

As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:

  • Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
  • Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
  • There are to be no offensive comments, language, or gestures