BUS A312 - Intermediate Accounting II

A continuation of the work begun in A311. Theoretical framework and application of generally accepted accounting principles to the preparation of financial statements, with emphasis upon owners’ equity and special topics such as earnings per share, pensions, leases, income tax allocation, and cash flow statement.

Preparation for Course
P: BUS A311.

Cr. 3.
Notes
Enrollment in business (BUS) courses numbered 301 and above is restricted to students who meet established criteria (see business degrees section of Part 4). Students enrolled in programs other than business and economics may not enroll in business and economics courses that would encompass more than 25 percent of their degree programs.