May 26, 2019  
2017-2018 Official General Catalog 
    
2017-2018 Official General Catalog [Archived Catalog]

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BUS 201 - Intermediate Accounting II


A more advanced treatment of accounting for property, plant, equipment, intangible assets, current and long-term liabilities.  Corporation accounting, funds flow reporting, financial statement analysis.

Prerequisite- Corequisite
Prerequisite:  BUS 200 Intermediate Accounting I

Credits: 4
Hours
4 Class Hours
Course Profile
Learning Outcomes of the Course:

Upon successful completion of this course the student will be able to:

1.  Discuss the intricacies of accounting for long term assets.
2.  Value, record, and analyze liabilities.
3.  Explain the differences between invested equity and earned equity.
4.  Demonstrate the differences between the direct and indirect method of presenting a statement of cash flows.
5.  Discuss the appropriate revenue recognition principle.



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