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Course Information

Intermediate Accounting II (ACCT 213)

Term: 2023-2024 School Year Spring Term

Faculty

Steve Horan
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EDUCATION: • MBA from University of Sioux Falls, Sioux Falls, SD • BS with majors in Accounting and Finance, with a minor in Economics from Northern State University, Aberdeen, SD

PROFESSIONAL CERTIFICATES: • Certified Public Accountant • A number of certificates relating to the insurance industry - CGMA, FLMI, ACS, AIRC, ARA, and AIAA.

EXPERIENCES: A career with an emphasis on financial reporting for a number of large insurance companies: • Mutual of Omaha - Senior Accountant • CNA Surety – Senior Accountant • Midland National Life – Senior Accountant • Lloyd Companies – Chief Financial Officer * Independent Contractor for Cain Ellsworth and Company CPA's • Former full time professor of business and accounting at CTU's on-ground campus in Sioux Falls, SD * Currently full time faculty at the University of Sioux Falls in Sioux Falls, SD

OFFICE TIME: Monday 5:00 pm to 5:30 pm.

Description

A continuation of ACCT 212 (Intermediate Accounting I). It will include a comprehensive study of accounting concepts relating to acquisition, depreciation and disposition of plant assets and intangibles; investments in equity securities; accounting for debt securities; leases; stockholder's equity; accounting changes and errors; accounting for income taxes; and earnings per share. Prerequisite: ACCT 212