Dec 07, 2022  
2020-2021 Undergraduate Academic Catalog 
2020-2021 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 3595 - Intermediate Accounting II

2 lecture hours 2 lab hours 3 credits
Course Description
This course is designed to provide the students with in-depth exposure to the United States and international accounting environments and all the elements of the theoretical frameworks that comprises. In this continuation of Intermediate Accounting, the students will learn to apply this accounting theory to the balance sheet. (prereq: BA 2530 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • Prepare and analyze financial statements for a complex organization, focusing on the balance sheet and statement of equity
  • Identify, prepare, and analyze complex accounting transactions
  • Describe the financial reporting environment and theory related to the topics under study
  • Identify and differentiate between requirements under Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) for all elements of the financial statements under study

Prerequisites by Topic
  • None

Course Topics
  • Judgment and applied financial accounting research
  • Statements of financial position and cash flows and the annual report
  • Cash and receivables
  • Inventory
  • Long-term assets
  • Long-term assets: departures from historic cost
  • Operating liabilities and contingencies
  • Financing liabilities
  • Accounting for stockholders’ equity
  • Investing in financial assets

Carol Mannino

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