This intermediate accounting course is a continuation of ACC-3804, focusing on financial reporting and accounting concepts. It completes work on the asset side of the balance sheet and then looks at the liability and equity side. The Statement of Cash Flows is also prepared. Topics surveyed include property, plant and equipment, intangible assets, current liabilities, long-term financial liabilities, and shareholders' equity. After completing this intermediate accounting course, students will be able to apply this knowledge to identify, measure and communicate financial information.