Intermediate Financial Accounting

— BUSI 361 (3)

Elaborates on the generally accepted accounting principles (GAAP) and presents the concepts, objectives, and techniques underlying asset valuation and income determination. A theoretical framework for analyzing accounting practices and preparing financial statements is outlined, and accounting policies and the criteria for policy selection are reviewed. The asset side of the balance sheet is analyzed in detail. Prerequisite: BUSI 261.
Course Code: BUSI 361 | Credit Hours: 3 | Undergraduate Course

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