D1043 CUsActive

Intermediate Accounting II

School of Business

About This Course

WGU Catalog 2026-03
Intermediate Accounting II is the second of three in-depth financial accounting courses for accounting majors. The course focuses on acquisition and disposition of noncurrent assets; depreciation, impairments, and depletion; intangible assets; current liabilities and contingencies; long-term obligations; stockholders' equity; dilutive securities; and time value of money concepts. The prerequisite to this course is Intermediate Accounting I.

Official catalog text — WGU-authored.

First in catalog2020-02StatusActiveCurrent degrees1Total degree appearances3

Included in Current Degrees (1)

Previously Appeared in Retired Degrees (2)