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On [DATE], American Public University System combined with Rasmussen University and Hondros College of Nursing to form a single higher education institution. American Public University System (System) now includes American Public University, American Military University, Rasmussen University, and Hondros College of Nursing. The System is accredited by the Higher Learning Commission and is a wholly owned subsidiary of American Public Education, Inc. (APEI). We are continuing to update our website to reflect our new structure.

ACCT302 - Intermediate Accounting II

Course Details

Course Code: ACCT302 Course ID: 4224 Credit Hours: 3 Level: Undergraduate

Students will study accounting theory and practices associated with corporate accounting issues of pensions, leases, bonds, and investments and earnings per share. Students will also study the effects of time value of money and how it applies to business decisions. An in-depth analysis of liabilities, stockholder’s equity, and accounting changes and errors analysis are also reviewed in this course. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT301) Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.

Course Schedule

Registration Dates Course Dates Start Month Session Weeks
Registration03/30/2026 - 09/04/2026 Course Dates09/07/2026 - 11/01/2026 Start Month September SessionSummer 2026 Session D Weeks8 Week session
Registration04/27/2026 - 10/02/2026 Course Dates10/05/2026 - 11/28/2026 Start Month October SessionFall 2026 Session B Weeks8 Week session
Registration05/25/2026 - 10/30/2026 Course Dates11/02/2026 - 12/27/2026 Start Month November SessionFall 2026 Session I Weeks8 Week session
Registration07/27/2026 - 01/01/2027 Course Dates01/04/2027 - 02/28/2027 Start Month January SessionWinter 2027 Session B Weeks8 Week session

Previous Syllabi

Not current for future courses.