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. 

 Credits: 3.

 When Offered: Spring semester, evenings only and OBC session 2.

 Prerequisite:  SBU 202 .