Intermediate Accounting II (BUS 381)

Term: 2025-2026 Spring Semester

Faculty

Eric W. NielsenShow MyInfo popup for Eric W. Nielsen

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Schedule

Tue-Thu, 2:00 PM - 3:15 PM (1/7/2026 - 4/30/2026) Location: BV MAIN 335

Description

Intermediate Accounting II is the second course in a two-course sequence that covers financial reporting for internal and external parties. The purpose of financial reporting is to provide meaningful information to individuals and institutions that have an interest in business, whether they be investors, creditors, or managers. It is a company’s accounting system which creates and provides this vital information to investors and creditors. Business managers likewise need information produced through financial accounting in making day-to-day operational decisions that improve a company’s performance and profitability. Prerequisites: Core I of business major, BUS 363 Managerial Finance (or concurrent), and BUS 380 Intermediate Accounting I.