Apr 22, 2024  
2018-2019 Catalog 
2018-2019 Catalog [ARCHIVED CATALOG]

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BA 3239 - Intermediate Accounting II

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 BA 3138 - Intermediate Accounting I , BA 3138 - Intermediate Accounting I  for Intermediate Accounting II.

3 hours Lecture and Discussion each
3 credits

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