Jul 07, 2024

2024-2025 Undergraduate Catalog

BA 223 Intermediate Accounting II

(4 Credits)
Continuation of BA 222. This course examines generally accepted accounting principles and problems associated with presenting fairly the operating results, financial position, and changes in financial position of business entities. It includes detailed consideration of shareholders’ equity, earnings per share, tax allocation, pensions, leases, and price level changes. It introduces preparation, analysis, and interpretation of financial statements.

Prerequisite: BA 222