612B - Intermediate Accounting II

This course treats in depth the traditional intermediate accounting topics and also recent developments in accounting valuation and reporting practices. The course is designed with the belief that individuals can account for events best if they fully understand the nature and economic consequences of accounting and reporting alternatives. While most students take this course to prepare for careers in accounting, the course has been enriched so that students will be knowledgeable about the needs of users of financial statements and financial accounting information, and the effects of different accounting and reporting policies on meeting these needs.