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BBA 620 Intermediate Financial Accounting II

BBA 620.  Intermediate Financial Accounting II.  3 Credits.     

This course is a continuation of the study of generally accepted accounting principles (GAAP) underlying the preparation and interpretation of general-purpose financial statements. The liability and equity sections of the balance sheet will be emphasized, including loans, bonds, leases, pensions, accounting for income taxes, equity transactions, employee stock options, earnings per share, and cash flows. The course will also cover the application of many of the authoritative accounting pronouncements. Prerequisite: BBA 610, ACCT 320, or ACCT 323. Enrollment restricted to students admitted to the Bachelor of Business Administration Major.

Bachelor of Business Administration

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