BUS 312 - Intermediate Accounting II

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An intensive study and application of generally accepted accounting principles (GAAP) for asset and liability valuation, income measurement, and financial statement presentation for business organizations. Topics include cash and receivables, inventories, intangible assets, investments, long-term debt, shareholders’ equity, and earnings per share. This course relies extensively on the case method of instruction and utilizes the Business Activity Model (BAM) simulation. (Offered spring.) Prerequisite(s): BUS 311.