Business | A 312 Intermediate Financial Accounting 2
A312 | 1500 | Staff

A 312 Intermediate Financial Accounting 2 (3 cr.) P: A 311. 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.