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|Course ID||Course Name||Prerequisite||Total Credits||Lab Credits|
|BA 219||INTERMEDIATE ACCOUNTING II||BA 212||3||1|
This course covers accounting theories and components of financial statements. It includes a study of accounting’s conceptual framework, the accounting process, financial statement analysis, time value of money, and special problems in income determination and other dimensions of financial reporting. It also emphasizes the applications of generally accepted accounting principles to these components and to reporting procedures.