Apr 03, 2026  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

BU 3511 - Principles of Accounting II

Credits: 3
Emphasis shifts from accounting theory (Principles I) to giving students experience in preparation of financial statements. New topics include payroll, stockholders’ equity, earnings per share, long-term debt, marketable securities, and statement of cash flows. The course also includes management topics, including job order costing, process costing, cost-volume- profit analysis, budgeting, and planning for capital investments.

Prerequisites
BU 3502 

When Offered:
Every semester.