BUS 306 - Intermediate Accounting II

4 Credit(s)

The second of a two-course sequence of Intermediate Accounting designed to develop a framework for the role financial accounting plays in the world of business. A study of the conceptual basis of accounting will be conducted, creating a more in-depth understanding of the preparation and interpretation of financial statements and related information. This course will focus on the study of modern-day accounting theory and application of generally accepted accounting principles to various topics and financial statement elements. Students will continue their use of the U.S. Accounting Standards Codification as a research tools.

Prerequisite(s):
BUS 305 Minimum Grade: C- OR T