Business | A 311 Intermediate Financial Accounting 1
A311 | 1496 | Staff

A 311 Intermediate Financial Accounting 1 (3 cr.) P: A 201 and A 202. Provides students
with a thorough understanding of the theoretical foundations underlying financial
reporting, revenue recognition, and the matching of expenses; financial statement
presentation; and accounting for assets. Course's primary objective is to give students the
tools necessary to understand and execute appropriate accounting procedures. Another
goal is to help students understand the process through which accounting standards are
determined and to evaluate the outcomes of that process from the perspectives of
managers, shareholders, auditors, and others. Students will learn to assess competing
accounting theories and methods from multiple perspectives.