Business | BUS A 312 Intermediate Accounting II
A312 | ALL | Staff
BUS A 312 Intermediate Accounting II (3 cr.) P: A311 with a grade of C or better.
Provides students with a thorough understanding of accounting for long-term liabilities
and debt investment, stockholders' equity, and preparation of cash flow statements.
Course's first objective is to give students the tools necessary to understand and
execute appropriate accounting procedures. Course's second objective is to help
students understand the process through which accounting standards are determined
and to evaluate the outcomes of that process from the perspectives of managers,
shareholders, auditors, and others. Students will learn to assess competing accounting
theories and methods from multiple perspectives. Credit not given for both A312