Undergraduate-Catalog

BU 423 Accounting Measurements and Disclosures

Builds on conceptual framework introduced in Intermediate Accounting. Students work with a variety of concepts including: error analysis, revenue recognition, income tax analysis, pension analysis, and cash flow risk and analysis. Students learn to prepare and communicate reports, write clear financial notes and supporting documents. Students improve critical thinking skills by evaluating different sources of information, reconciling conflicting and ambiguous data, as well as applying rules to problems not explicitly described.

Credits

3

Prerequisite

BU 324

Offered

Campus: Fall, even years; WOL: January.