Financial accounting theory and practice are the focus of this course. The topics we will cover are: financial instruments and additional topics. Your assignments consist of reading the text and using the supplements on Blackboard. The supplements provided are: Power Point slides, e-Learning Sessions, self-study questions and various resources on the Irwin Mc Graw Hill Spiceland’s Online Learning Center (OLC).

ACC 222 Intermediate Accounting II is a required course in the Associate in Applied Science Degree or the Accounting Certificate Program. This course will also help you study for the Certified Public Accounting Exam. Good luck and keep working.

Prerequisite: ACC 221 Intermediate Accounting I

Recommended Skills:

• A working knowledge of computers
• Basic math skills

After you have completed this course, you will be able to:

• Account for investments under different situations.
• Examine current liabilities and contingencies.
• Finish liabilities with bonds and long-term notes.
• Additional Financial instruments include Leases, Income taxes, Pensions, Employee Benefit Plans, Shareholders’ Equity.
• Examine Earnings per Share, Accounting and Changes and Error Corrections.
• Reexamine The Statement of Cash Flows.

The required textbooks for this course are:

• Intermediate Accounting , VOL II Spiceland, Sepe, Tomassini, Irwin Mc Graw Hill, 5th Ed. with Homework Manager.

Using eBooks

Some exams in your course allow open-book exams.  You will only be allowed to use a hard copy of the textbook at the Testing Centers.

If the publisher offers an electronic version of the textbook (called an “eBook”), you will not be able to access it at the Testing Centers.  Also, you will not be able to use the printouts of the electronic text or copies of the pages of the hard copy textbook at the Testing Centers. If you have purchased an eBook and wish to use a textbook during your open-book exam, we suggest that you check the NOVA libraries, and/or contact your instructor, to try to locate a hard copy you could borrow for the exam.

For information on how to order your textbooks, go to http://eli.nvcc.edu/books/

Your course grade will be determined by three exams, twelve homework assignments and one project, according to the following percentages.

Your final grade will be based on the following scale. Please note that you must also pass at least two (2) of the exams in order to pass the course, regardless of your scores on the other assignments.

There are three exams in this course: one will be completed at home using Homework Manager and two are online proctored exams, which have to be completed at a campus testing center). However, the exams are password protected, and must be taken in one of the five NVCC campus Testing Centers. Please do not click the exam link until you are in the testing center and ready to take the exam; otherwise you could be locked out of the exam when you get to the Testing Center.

For Testing Center locations, hours of operation and policies, click here.

For information on taking exams outside of the metropolitan area, click here.

This is an Extended Learning Institute (ELI) course. ELI courses differ from campus courses in several important ways, including enrollment dates, communication with faculty, assignment completion requirements, and exams. You must follow ELI's policies and procedures if you take this course. Read (or review) ELI's Policies and Procedures before you begin the course. If you have questions, call ELI at (703) 323-3347 or (888) 435-6822.

I am here to help you succeed in this course. Although we will interact regularly on your assignments and exams, occasional questions or problems may arise. Here's how to contact me when they do.

• E-mail: dboe@nvcc.edu
  Telephone : (703) 878-5638
  You may also call me to schedule a meeting in person, either at ELI or my campus office in Woodbridge. My campus office hours are Tuesday 12Noon- 6PM 

1. Use your web browser to connect to http://www.nvcc.edu/bbstart. Follow the directions to determine your email, Blackboard and VIVA account user names and passwords.
2. Access your email account and make sure you know how to use it; you will be required to use this account for all course-related email.
3. Log on to Blackboard at http://learn.vccs.edu.
4. Click on this course under "My Courses." Review the entire course to make sure you understand what will be required of you. Then start completing the assignments.

Please note that account generation takes approximately one week from the time of your paid registration. If you cannot log on after one week, contact the IT Help Desk. If you can log on to Blackboard, but your course isn't listed, please contact ELI or your instructor.