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Indiana University Bloomington

Department of Accounting

Public Accounting Report

Public Accounting Report ranked each of Kelley's accounting programs — undergraduate, graduate, and doctoral — in the top seven in the nation in 2010.

Undergraduate Program

  1. A312
    Intermediate Accounting II
    • 16-weeks
    • 3 credits
    • Prerequisite: BUS-A 311 with a grade of C or better

    A312 Intermediate Accounting II (3 cr.) P: A311 with a grade of C or better. Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders' equity, and preparation of cash flow statements. Course's first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Course's second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives. Credit not given for both A312 and A310.