2019-2020 Academic Catalog

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BUSĀ 352B. Intermediate Accounting II. (4).

Includes detailed coverage of accounting theory and practice as applied to the corporate form of business. Topics include income statement, earnings per share, income tax allocation, compound interest, revenue recognition, price-level accounting, an introduction to fund accounting and a thorough treatment of balance sheet accounts. Prerequisites: BUS 251 (for BUS 352A), BUS 352A (for BUS 352B).