BTA 201
Intermediate Accounting I · 3 credits · Spring 2027
Requirements
Pre-requisites of BTA 112 AND MAT 96 or CUNY MATH pass/exemption are required.
About this course
This course is designed to give an overview of the foundations of accounting theory, the problems of current practice and its relationship to accounting theory as expressed in the Accounting Principles Board's Opinions and the Financial Accounting Standards Board's Statements. The course includes a review of the accounting cycle and a detailed exploration of the reporting process, namely, the Statement of Financial Position, the Statement of Income, the Statement of Retained Earnings and the Statement of Cash Flow.
No sections have been posted for this course in this term yet.