- BUS 201 – Intermediate Accounting I (4)
- Prerequisite: BUS 102. First segment of a two-course comprehensive study covers current financial accounting theories and practices promoted by the profession. Includes various financial statements, related schedules; current assets including cash, temporary investments, receivables; inventory valuation and cost procedures; plant and intangible assets; long-term investments, other assets. Students planning to transfer should contact their prospective institution regarding course transferability. BUS 201 accepted for CPA certification credit in New York State.