Business | BUS A311 Intermediate Financial Accounting 1
A311 | ALL | Staff

BUS A311 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 stand
rds 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.