NBA 5000 - Intermediate Accounting

Spring. 3 credits.

Prerequisite: NCC 5000 or equivalent.

M. Nelson, R. Swieringa.

This course is relevant to a general business career, but is particularly relevant to careers that involve the use of financial statements. Its objective is to enable students to become more knowledgeable, skeptical consumers of financial information by teaching students to (1) understand and be able to reconstruct the accounting that produced the numbers students see in financial statements and the financial press, and (2) anticipate circumstances where financial information is likely to be biased or imprecise, in part by understanding the alternatives that were available at the time that a choice among accounting treatments was made. This objective will be achieved by a combination of lectures and analyzing and discussing articles from the financial press and cases that are based on actual financial statements.