- BUS 202 – Intermediate Accounting II (4)
- Prerequisite: BUS 201. Second of a two-course comprehensive study of financial accounting covers current and contingent liabilities; non-current liabilities; stockholders’ equity; accounting for leases, pension costs, income taxes; earnings per share and adequate footnote disclosure; statement of cash flows. Students planning to transfer should contact their intended transfer institution regarding course transferability. BUS 202 is acceptable for CPA certification credit in New York State.