1201202 Intermediate Accounting 2 (Revision : 1)

การบัญชีขั้นกลาง 2

School : Management

Field of Study : Accounting

Credit : 3 (3-0-6)

Course Status : Active

Course Description : Principles and treatments of accounting for liabilities in accordance with International Financial Reporting Standards, including classification, recognition, measurement, presentation and disclosure of liabilities on financial statements; accounting for partnerships, including formation of a partnership, operation, admission and withdrawal of partners, liquidation of a partnership and journal entries for partnership liquidation; accounting for privately and publicly held corporations, including formation of a corporation, issuing stock, changes in stockholders’ equity, appropriate retained earnings and earnings per share; preparation of statement of cash flows, and interim financial statements by using spreadsheet.