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ACCOUNTING AND TAXATION
ACCT-340Intermediate Accounting I (3)
Course Level: Undergraduate
The first of a two-course sequence on financial accounting and reporting. Provides a comprehensive overview of financial statements; considers issues involved in recognizing and measuring assets; equities; and income; introduces the rationale for accounting standards and techniques for researching existing standards; and applies these tools and techniques to accounting and reporting for revenues; receivables; inventories; cost of sales; fixed assets; and intangibles. Within these content areas, the course identifies financial statement reporting standards under U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Prerequisite: ACCT-240 and ACCT-241 (may be taken concurrently).