About BSAD 162 A

Continuation of Corporate Financial Reporting1, with emphasis on accounting and reporting of liabilities, owners' equity and related effect on income determination of an enterprise. Prerequisites: BSAD 161; Business Administration major, Business Administration or Accounting minor; minimum Junior standing.


Prereqs enforced by the system: BSAD 161; BSAD majors, BSAD minors or ACCT minors; CSIS majors by Instructor Permission. For permission email gsbcss@uvm.edu; Minimum Junior Standing; Open to Degree and CDE students.

Section Description

This is the second course in the Intermediate Accounting sequence and continues with a discussion of time value of money, long-term liabilities, stockholders’ equity, and various reporting/disclosure rules under GAAP and IFRS. Although the course is intended primarily for accounting majors, it would also be of benefit to those pursuing a career in finance.

Section Expectation

Class time will be devoted to a discussion of the outlines and examples contained in the Class Notes, which will be available on Blackboard. You must download and print out these notes before class so that we can work through them together. A textbook is also assigned as required reading. You should already have this text after taking BSAD 162 (if not, please email me for the text information). Students are expected to have a financial calculator on the first day of class (preferably the HP10BII, as this is the one demonstrated in class). One hundred percent class attendance is expected and vital for student understanding.


Course performance is evaluated by three exams (30% each) and homework (10%). Grades follow a conventional 10-point scale with pluses and minuses given (e.g., 80 < B- < 83, 83 < B < 87, 87 < B+ < 90). Exam grades may be “curved” using the distribution of class scores.

Course Dates



Kalkin Building 004 (View Campus Map)


to on Tuesday and Thursday

Important Dates

Note: These dates may change before registration begins.

Note: These dates may not be accurate for select courses during the Summer Session.

Last Day to Add
Last Day to Drop
Last Day to Withdraw with 50% Refund
Last Day to Withdraw with 25% Refund
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