Jun 05, 2026

2026-2027 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