Intermediate Accounting I
Study of financial statements and the fundamental accounting processes. Topics include the conceptual framework of accounting, the accounting process, the income statement, the balance sheet, the statement of stockholders’ equity, and the statement of cash flows. Additional topics include the time value of money, cash, the valuation of receivables, inventory, revenue recognition, and the differences between U.S. and International Financial Reporting Standards (GAAP and IFRS). Course work includes the use of appropriate accounting technology, especially spreadsheet application tools. 3 Credits (3 Lecture) Prerequisite(s): ACC113. Fall Only.
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