Credits: 4

Prerequisite(s): BU 3110 OR BU 3112
Financial accounting in depth with emphasis on theory. Course work develops theory and the adherence to ruling by FASB and the APB. Liabilities, Equity, Statement of Changes in Financial Position. BU 3112 must be taken before BU 3122. Not open to students who have earned credit for BU 3120. Springs beginning 2015. Prerequisite(s): BU 3110 or BU 3112.

*All course information is from the 2013-2014 Catalog.