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Detailed review of basic accounting concepts and principles and an in-depth analysis of
the balance sheet and income statement.
Emphasis is placed on the changing nature of principles and practices, the application
of present-value concepts, the complexity of transactions that arise in a complex economic
environment and the use of accounting information in decision making.
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(54 hours lecture; Degree appropriate)
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Prerequisite:
BUSA 8 - Principles of Accounting - Managerial
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Course Measurable Objectives:
- Define accounting terms and concepts from each component of the course content.
- Calculate problems of intermediate accounting from each component of the course content.
- Apply practical accounting concepts and be able to express concepts to others.
- Prepare accounting statements.
- Interpret the statements and reports that emerge from the accounting process.
- Describe how various professional accounting organizations interact and influence the Financial Accounting Standards Board (FASB).
- Apply accounting concepts to more complex situations.
- Apply time value of money concepts.
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Course Level Student Learning Outcomes:
Students completing BUSA 52 - Intermediate Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- have developed the ability to relate material from each course completed to their current and future professional needs, even if these needs fall into a different discipline.
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NOTE:
Every effort is made to ensure the accuracy and timeliness of this information; however, students should consult
the
college catalog
for the most current and accurate information regarding degrees,
certificates, or courses.
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OTHER ACCOUNTING COURSES:
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