Apply financial accounting concepts and techniques to three complex business situations: investments and business combinations; foreign transactions and operations; and not-for-profit and public-sector organizations.
Prerequisites:
Intermediate Financial Accounting I
BUS‑313
Learn how to accurately and honestly measure revenue, profit, and organizational resources such as cash, inventory, property, plant, and equipment. Recognize the potential for bias and manipulation in financial reporting. Analyze and evaluate financial results in the context of organizational strategies, as well as economic, industry, and competitive trends.
Intermediate Financial Accounting I (BUS‑313);
Intermediate Financial Accounting II
BUS‑317
Learn how to accurately and honestly measure liabilities, including income tax, pension, and lease obligations; shareholders’ equity; and complex instruments that contain elements of debt and equity. Calculate and interpret earnings per share. Prepare and analyze the statement of cash flows. Implement other financial reporting requirements and use the information they provide.
Intermediate Financial Accounting II (BUS‑317); BUS-313 or 317

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