Business | BUS A 312 Intermediate Financial Accounting II
A312 | ALL | Staff


BUS A 312 Intermediate Financial Accounting II (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.