BUSM 362

Intermediate Accounting II

This course is a continuation of BUSM 361 and explores additional topics involving the preparation and use of financial information. Emphasis is on examining the following balance sheet accounts; property, plant and equipment, intangible assets, investments, current and long-term liabilities, and the owners equity section of the balance sheet. Additional topics addressed include leases, pensions, income, tax allocation, accounting changes, and errors and corrections. Further consideration is given to analysis and interpretation of financial statements

Units: 3.0