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Indiana University Bloomington

Department of Finance

US News

U.S. News & World Report ranked our undergraduate finance program #10 out of all universities in the nation in 2013.

  1. A312
    Intermediate Accounting II
    • 16-weeks
    • 3 credits
    • Prerequisite: BUS-A 311 with a grade of C or better

    A312 Intermediate Accounting II (3 cr.) P: A311 with a grade of C or better. Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders' equity, and preparation of cash flow statements. Course's first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Course's second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives. Credit not given for both A312 and A310.