BUS 704 - Intermediate Accounting II

Minimum Credit(s) Awarded: 3
Maximum Credit(s) Awarded: 3

A continuation of Intermediate Accounting I. Topics covered include accounting for current and non-current liabilities, contingencies and equity accounts; accounting for leases, investments, income taxes and pensions; dilutive securities and earnings per share; accounting changes, disclosure in financial reporting and revenue recognition. International accounting convergence topics are introduced. Application of topics through written case analysis is required. Cross-listed BUS 381

Prerequisite(s): BUS 703 or BUS 381 or UABUS 320 & UABUS 321 or RBUS 320 & RBUS 321