Business | Intermediate Accounting 2
A312 | 0740 | K. Glass

A312 Intermediate Financial Accounting 2
(3 cr.) P: A311. 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