January 20, 2021

Intermediate Accounting I

This is the foundational course for financial accounting and reporting. It is the first of two intermediate accounting courses that covers accounting theory and principles for defining, measuring, and reporting financial information. This course emphasizes assets. It includes discussions of the conceptual framework, regulatory environment, and ethical issues. Provides an opportunity to understand the challenges and limitations of generally accepted accounting standards Considers alternative practices often suggested for use but not generally accepted.