Prerequisites: BSAD 020A or equivalent
Description: Continuation of study of accounting principles with emphasis on partnerships and corpo- rations. Topics include stock and bond issuances, present value concept as related to accounting, intro- duction to consolidation and intercompany invest- ments, special financial statements and financial statement analysis, and partnership formation and liq- uidation.
Credit: Credit is awarded for only one of BSAD 020B or BUS 020 and for only one of BSAD 020B or BUS 021.