Business | BUS A311 Intermediate Financial Accounting I
A311 | ALL | Staff

BUS A311 Intermediate Financial Accounting I (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.