Academic Catalog 2021-22

BUS 4031 Intermediate Accounting 2

An evaluation of the sources of debt and equity capital for the business is the primary focus of this class. Implications of the time value of money on debt-financing decisions; lease versus purchase options for assets; preparation and interpretation of the statement of cash flows; and the computation and analysis of earnings per share and its importance in merger and acquisitions are key topics. Prerequisite: BUS 4030.

Credits

4.00 units