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Mar 17, 2026
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BUS 3585 - Intermediate Accounting II2 lecture hours 2 lab hours 3 credits
Course Description
This course is designed to provide the students with an in-depth exposure to the United States and International accounting environment and all the elements of the theoretical frames work that comprises. In this continuation of Intermediate Accounting the students will learn to apply this accounting theory the balances sheet. (prereq: BUS 2530 ) (quarter system prereq: BA 2503)
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, construct, and analyze complex accounting transactions
- Assess the financial reporting environment and theory related to the topics understudy
- Reconcile Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) for all elements of the financial statements under study
Prerequisites by Topic
Course Topics
- Cash and receivables
- Inventory
- Long term operating assets
- Long term assets: departures from historic cost
- Accounting for stockholders’ equity
- Investing in financial assets
- Accounting for employee compensation and benefits
- Accounting changes and error analysis
Coordinator
Carol Mannino
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