Undergraduate Catalog

BU 323 Intermediate Accounting I

Provides an in-depth study of financial accounting. Builds on the conceptual framework introduced in BU 121 to explain and evaluate accounting procedures in detail. Reviews the accounting cycle and financial statements, including the Statement of Cash Flow, and explores a study of revenue recognition, cash and receivables, present value and inventories. Students use extensive advanced spreadsheet tools and templates, and are introduced to accounting software.

Credits

3

Prerequisite

BU 122

Offered

Campus: Fall, odd years; WOL: August.