ACC-311 Intermediate Financial Accounting and Reporting I

A study of the theoretical foundation and concepts related to financial accounting and reporting. Specific topics include accounting information systems, income statement, balance sheet and reporting standards for cash, receivables, inventories, plant assets, depreciation and the statement of cash flows. The course also includes a study of financial accounting and reporting similiarities and differences related to the convergence of GAAP and International Accounting Standards. Course content will be updated to reflect the CPA Exam Blueprint. Prerequisites for Pre-Accounting Majors: ACC-202 and a minimum cumulative GPA of 2.5. Prerequisites for all other majors: Admission to the DeVoe Division of Business.

Credits

3

Cross Listed Courses

ACC