BROKENSHIRE COLLEGE SOCSKSARGEN, INC.

Ced Avenue,Brgy. Lagao, General Santos City

(083) 301-4202

ACCTG 104 (Intermediate Accounting 2)

1st SEMESTER SY 2020-2021
Course Outline

TOPICS READING MATERIALS

PRELIM
Week 1 Current liabilities TEXTBOOK
(August 4-  Financial and Non-financial Millan, Intermediate Accounting 2
7,2010) liabilities (2019), Philippines: Bandolin
 Recognition and Enterprise
measurement
 Trade and Non-trade WEBSITE REFERENCES
payables http://www.iasplus.com/

 Refinancing agreement
Week 2 Notes Payable TEXTBOOK
(August 10-  Measurement Millan, Intermediate Accounting 2
14,2010)  Loans payable (2019), Philippines: Bandolin
Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/
Week 3 Bonds Payable & Other Concepts TEXTBOOK
(August 17-21,  Bonds payable Millan, Intermediate Accounting 2
2010)  Compound financial (2019), Philippines: Bandolin
instruments
 Derecognition Enterprise
 Offsetting
WEBSITE REFERENCES
http://www.iasplus.com/
Week 4 PROVISIONS, CONTINGENT TEXTBOOK
(August 24-28, LIABILTIES, & CONTINGENT Millan, Intermediate Accounting 2
2010) ASSETS (2019), Philippines: Bandolin
 Provisions Enterprise
 Contingent liabilities
 Contingent assets WEBSITE REFERENCES
http://www.iasplus.com/
MIDTERM
Week 1 Employee benefits (Part 1) TEXTBOOK
(September 7-  Employee benefits Millan, Intermediate Accounting 2
11, 2010)  Profit sharing and Bonus (2019), Philippines: Bandolin
plans Enterprise
 Defined contribution plans
WEBSITE REFERENCES
http://www.iasplus.com/
Week 2 Employee benefits (Part 2) TEXTBOOK
(September 14-  Defined Benefits Plans Millan, Intermediate Accounting 2
18, 2010)  Other long-term benefits (2019), Philippines: Bandolin

 Termination benefits Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/
Week 3 Leases (Part 1) TEXTBOOK
(September 21-  Identifying a lease Millan, Intermediate Accounting 2
25, 2010)  Accounting for leases by (2019), Philippines: Bandolin
lessees Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/
Week 4 Leases (Part 2) TEXTBOOK
(September 28-  Accounting for leases by Millan, Intermediate Accounting 2
October 2, 2010) lessors (2019), Philippines: Bandolin
 Finance lease Enterprise
 Operating lease
 Sale and leaseback WEBSITE REFERENCES

transactions http://www.iasplus.com/
PRE-FINAL
Week 1 Income Taxes TEXTBOOK
(October 12-16,  Accounting income versus
2020) taxable income
 Permanent difference and
temporary difference
 Recognition and
measurement of deferred
tax asset and liabilities
Week 2 Shareholders' Equity (Part 1)
(October 19-23,  Share capital
2020) 1.Permanent and
Temporary Differences
2. The Asset-Liability
Method
3. Measurement
4. Presentation
Millan, Intermediate Accounting 2
(2019), Philippines: Bandolin
Enterprise
WEBSITE REFERENCES
http://www.iasplus.com/
TEXTBOOK
Millan, Intermediate Accounting 2
(2019), Philippines: Bandolin
Enterprise
WEBSITE REFERENCES
http://www.iasplus.com/

Week 3 Shareholders' Equity (Part 2) TEXTBOOK

(October 26-30,  Retained earnings Millan, Intermediate Accounting 2
2020)  Dividends (2019), Philippines: Bandolin

 Other components of equity Enterprise

 Recapitalization
 Quasi-reorganization
Week 4 Share-based payments (Part 1)
(November 3-6,  Equity-settled share-based
2020) payment transactions
WEBSITE REFERENCES
http://www.iasplus.com/
TEXTBOOK
Millan, Intermediate Accounting 2
(2019), Philippines: Bandolin
Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/
FINAL
Week 1 Share-based payments (Part 2) TEXTBOOK
(November 23-  Cash-settled share-based Millan, Intermediate Accounting 2
27, 2020) payment transactions (2019), Philippines: Bandolin
Enterprise
 WEBSITE REFERENCES
http://www.iasplus.com/
Week 2 Book Value per Share TEXTBOOK
(November 30-  Formulas and computations Millan, Intermediate Accounting 2
December 4, (2019), Philippines: Bandolin
2020) Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/
Week 3 Earnings per Share TEXTBOOK
(December 7-11,  Basic EPS Millan, Intermediate Accounting 2
2020)  Diluted EPS (2019), Philippines: Bandolin
Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/
Week 4 Review and applications for the TEXTBOOK
(December 14- previous topics (All topics) Millan, Intermediate Accounting 2
18, 2020) (2019), Philippines: Bandolin
Enterprise

WEBSITE REFERENCES
http://www.iasplus.com/

Prepared by:
ZOE REGINA C. CASTRO, CPA,MBM