Catalog 2014-2015 
    
    Mar 29, 2024  
Catalog 2014-2015 [ARCHIVED CATALOG]

ACT 4020 - Intermediate Financial Accounting I

(3 units)
Theoretical foundations of financial reporting, including the standard setting process and the conceptual framework; the valuation and accounting treatment of assets and current liabilities, including a more in-depth examination of cash, receivables, inventories and revenue and expense recognition; the discussion of ethical considerations and other current issues facing the accounting professional are integrated into the curriculum.
Prerequisites: Managerial Accounting