Business | Intermediate Accounting 2
A312 | 4838 | M. Tiller


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
perspectives.