SBU 203 - Intermediate Accounting II (Business)

3 Credit(s)

Continuation of SBU 202 emphasizing shareholders, creditors, and other parties. The principles and theoretical basis for the presentation of long-term investments; current, contingent, and long-term liabilities; corporate equity; leases; pensions; and related accounts. Also examines the cash flow statement. Prerequisite: SBU 202. Spring semester, evenings only.