ACC 4001 - Intermediate Financial Accounting I

(3)

This course is a comprehensive study of theoretical foundations, the complete accounting cycle, and preparation of financial statements. The course focuses on identifying, measuring, valuing, recording, reporting, and analyzing each type of assets. In each topical area covered, the theoretical arguments supporting U.S. GAAP accounting standards are introduced and the corresponding accounting methods are discussed. Data analytics are further emphasized, including interpreting financial statements, computing financial ratios, using Excel to analyze financial data. Formerly ACC 3100.
Prerequisite(s): ACC 2100 with a minimum grade of (C) in each course