BUS 31200 - Intermediate Accounting II

A continuation of the work begun in BUS 31100. 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 31100 with grade of C- or better.

Cr. 3.
Notes
Enrollment in business (BUS) courses numbered 30100 and above is restricted to students who meet established criteria: business majors who have met the pre-business requirements and been admitted into one of the business majors; or students that have declared other pre-approved programs or minors which require particular business courses, and completed all course prerequisites; or students that have obtained written permission from the department through which the course is offered.