BA 3138 - Intermediate Accounting I

These two courses in intermediate accounting present accounting procedures and theories beyond the principles level. A review of the accounting cycle, preparation of financial statements, analysis of transactions, plant and equipment theory, assets and debits, capital stock and surplus, error correction, and financial statement analysis are among the topics presented in both parts. The new requirements under the Sarbanes-Oxley Act that will combat fraud and poor reporting practices are discussed. Ethics - the professional standards of conduct are emphasized in both courses.

Prerequisite(s): BA 2224 - Principles of Accounting II for Intermediate Accounting I, Intermediate Accounting I for BA 3239 - Intermediate Accounting II.

3 hours Lecture and Discussion each
3 credits