Mar 03, 2024  
2022 - 2023 Undergraduate Catalog 
2022 - 2023 Undergraduate Catalog [FINAL EDITION]

Add to Portfolio (opens a new window)

ACCT 308 - Intermediate Accounting I

4 Credit(s)

Students examine in-depth, financial accounting theory and practice as they fall within the framework of U.S. Generally Accepted Accounting Principles (GAAP). Students learn to prepare a comprehensive set of corporate financial statements and identify the limitations in such financial statements. They obtain a detailed understanding of the accounting and reporting issues associated with the asset-side of the balance sheet. They learn to further analyze and evaluate financial information, including alternative methods of accounting permitted under GAAP. They also gain a basic understanding of International Financial Reporting Standards (IFRS) and the convergence projects of the FASB and IASB. In addition, students are made further aware of the opportunities within the accounting profession and the organizations that influence and contribute to its body of knowledge. Selected projects require the use of spreadsheet software. Guest speakers from public accounting speak to students about accounting careers.


Prerequisite(s): ACCT 105  and ACCT 205  Corequisite(s): MIS 180  can be taken previously or concurrently.

Add to Portfolio (opens a new window)