BSAD 3020 - Financial Reporting Theory and Practice II

3 cr. 3 hr. Day course offered in the Spring. Also offered evenings.

(Formerly Intermediate Accounting II) In this course, in-depth discussion of financial reporting theory and practice is continued with respect to inventories, concurrent operational assets, current and contingent liabilities, long-term debt and owners’ equity. Financial statement analysis of these financial statement elements is also continued. Ethical and international issues are addressed throughout the semester.

Prerequisite(s): BSAD 3010 .