BUSA 52  Intermediate Accounting I

3 Units (Degree Applicable)
Lecture: 54   
Prerequisite: BUSA 7
Advisory: BUSA 8

Accounting concepts and principles and an in-depth examination of the conceptual framework for financial reporting of the balance sheet and income statement. Emphasis is placed on the changing nature of principles and practices, the application of present-value concepts, inventory valuation concepts, the acquisition and disposition of property, plant and equipment, the complexity of transactions that arise in a multifaceted economic environment, and the use of accounting information in decision making.
Course Schedule