BBA | Bachelor of Business Administration

The Bachelor’s Degree Courses at CalSouthern’s School of Business

Below, you’ll find all of the online bachelor’s degree courses offered by CalSouthern’s School of Business. By taking 15 semester hours of elective online bachelor’s courses, you can focus your studies in your particular area of interest, earning your Bachelor of Business Administration Degree with a concentration in management, accounting, human resources management, marketing, international business, or criminal justice.

Required Core Courses

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Business Elective Courses

Management Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Accounting Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Human Resource Management Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Marketing Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Entrepreneurship Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Leadership Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


International Business Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
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Technology Electives

Lower Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
Back


Upper Division Courses

ACT 2452 Intermediate Accounting II

Credits : 3

This is the second of two in-depth financial accounting courses. This course continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Theories, concepts, and applications are stressed. 

Learning Outcomes:
  • Distinguish between current and long-term liabilities.
  • Demonstrate the appropriate accounting treatment for contingencies, including unasserted claims and assessments.
  • Summarize the accounting treatment of notes, including installment notes, issued for cash or for noncash consideration.
  • Describe the disclosures appropriate to long-term debt in its various forms.
  • Identify and describe the operational, financial, and tax objectives that motivate leasing.
  • Record all transactions associated with operating leases by both the lessor and lessee
  • Explain how a change in tax rates affects the measurement of deferred tax amounts.
  • Measure income tax amounts when multiple temporary differences exist.
  • Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the projected benefit obligation.
  • Explain how the obligation for postretirement benefits is measured and how the obligation changes.
  • Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity.
  • Record the issuance of shares when sold for cash, noncash consideration, and by share purchase contract.
  • Explain and implement the accounting for stock award plans, stock options, stock appreciation rights, and employee share purchase plans.
  • Describe how options, rights, and warrants are incorporated in the calculation of EPS.
  • Differentiate among the three types of accounting changes.
  • Formulate and apply the four-step process of correcting and reporting errors, regardless of the type of error or the timing of its discovery.
  • Explain the usefulness of the statement of cash flows.
  • Identify transactions that are classified as investing activities or financing activities.
  • Access information efficiently and effectively.
  • Evaluate information critically and competently.
  • Integrate the course concepts through interaction with other Learners and your Mentor.
  • Introduce self and explain course expectations.
  • Practices ethical behavior in regard to information and information technology.
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