BUS-A 312 Intermediate Financial Reporting and Analysis II

• 16 weeks
• 3 credits
• Prerequisite(s): BUS-A 311 with a grade of C or higher

This course focuses on providing you with a deeper understanding of the conceptual foundations and mechanics of financial reporting, which are critical to the preparation and analysis of financial statements. The content emphasizes the importance of firms’ economic transactions and business activities and how financial reporting is used to capture the results of such activities. We focus specifically on the identification, measurement, and reporting of the liabilities and stockholders' equity side of the balance sheet, along with the corresponding revenues and expenses on the income statement. Credit not given for both BUS-A 312 and BUS-A 310.