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May 25, 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 students with in-depth exposure to the conceptual framework of U.S. generally accepted accounting principles (“GAAP”) for the preparation and understanding of financial information. In this continuation of Intermediate Accounting I, emphasis will be on the balance sheet, statement of stockholders’ equity, measurement and disclosure issues, and a range of other contemporary topics in financial reporting.
Prereq: BUS 3580
Note: None
This course meets the following Raider Core CLO Requirement: None
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 stockholders’ equity
- Identify, construct, and analyze complex accounting transactions in accordance with U.S. GAAP for assets, investments, stockholders’ equity, business combinations, expenses, gains and losses
- Analyze financial reporting information for decision making purposes
- Prepare and interpret segment reporting disclosures
- Understand ethical considerations for preparing and reporting financial information
Prerequisites by Topic
Course Topics
- Measurements and validation
- Long-term assets
- Investments
- Stockholders’ equity
- Employee compensation and benefits
- Segment reporting
- Accounting for changes and error analysis
Coordinator
Alyssa Henke
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