Often referred to as ‘Intermediate Accounting,’ (See ACC 410A for a series description.) ACC 410C covers earnings per share, investments, deferred income taxes, pensions, accounting changes and errors, preparation of the statement of cash flows, and full disclosures with emphasis on segment and interim reporting.
- Compute earnings per share and account for convertible debts, preferred stocks, stock warrants and stock compensation plans.
- Apply generally accepted accounting principles for investments classified as trading securities, available for sale, and held-to-maturity debts, and equity securities.
- Apply the concepts in the computation and accounting for deferred income tax.
- Analyze pension plan data and other employee-benefit obligations, and apply appropriate accounting treatment and financial statement presentation, including required financial statement disclosure.
- Describe the nature of accounting changes and errors, and apply accounting and reporting practices for each type of change and correction.
- Apply the theory upon which the ‘statement of cash flows’ is based, by preparing such statements and, upon completion, evaluating the company from the viewpoint of its sources and uses of cash and cash equivalents.
- Explain and apply the concept of the ‘full disclosure’ required in the presentation of financial statements under U.S. GAAP including segment and interim reporting.
Why Choose National University?
We’re proud to be a veteran-founded, San Diego-based nonprofit. Since 1971, our mission has been to provide accessible, achievable higher education to adult learners. Today, we educate students from across the U.S. and around the globe, with over 175,000 alumni worldwide.
Focus on one subject at a time — one month at a time — and finish your degree faster.
75+ Degree Programs
Choose from associate, bachelor’s, and master’s degrees, plus credentials and certificates.
On Campus or Online
Study when and where it’s convenient for you with evening, weekend, and 100% online classes.
Apply or transfer any time. Classes start monthly, and applications are accepted year round.
20+ Campus Locations
Attend class onsite at one of over 20 campus locations across California or in Nevada.
As a Yellow Ribbon school, we offer tuition discounts to servicemembers and dependents.