Business | Intermediate Accounting 1
A311 | 4837 | M. Tiller


A311 Intermediate Financial Accounting 1
(3 cr.) P: A201-A202. 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.