Business | BUS A312 Intermediate Financial Accounting 2
A312 | ALL | --
BUS A312 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 o
that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.