AC201 Intermediate Accounting I

Prerequisite: AC122 with a grade C or better

This course examines the conceptual framework for accounting as the theoretical basis for addressing financial statement reporting issues. It constitutes the principal foundation course for accountants. An in-depth analysis of the application of generally accepted accounting principles are reviewed, with emphasis on the preparation of financial statements and their use in the decision making process. Particular focus will be placed on the nature of assets, their recognition, measurement and financial statement disclosure.

3 Credit Hours

Course Descriptions » Accounting


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