2023-2024 Catalog 
    May 22, 2024  
2023-2024 Catalog [ARCHIVED CATALOG]

ACT40200 - 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: ACT30000 or ACT30150