Upon successful completion of this course, students will be able to: evaluate and disclose financial information for transactions involving fixed and intangible assets; assess accounting for securities and investments by preparing entries and properly recording financial information under a variety of different scenarios; analyze financial information for transactions as they apply to current liabilities and contingencies; evaluate financial information for transactions involving bonds and notes payable; prepare and describe transactions about a company’s leases, for both operating leases and capital leases; record transactions and prepare proper financial information as it pertains to stockholder equity transactions and comprehensive income; calculate corporate income and account for corporate income taxes; explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance; and consider a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.