Course Code: 020294
Course Name: Intermediate Financial Accounting(Ⅱ)
Course Type: Specialty course
Periods: 64
Credits: 4
Target Students: Undergraduates Majoring in Accounting, Auditing, Financial Management
Assessment: Examination
Preparatory Courses: Primary Financial Accounting
Intermediate Financial Accounting(Ⅱ) is one of the major courses of the aforementioned majors. Financial Accounting meets the specialized needs of external and internal users. The course introduces in a detailed manner the substance of essential six factors of accounting, processing accounting information and types of assets, such as current assets and long-term assets.