Jul 20, 2019  
2018 Siena Heights University Catalog 
  
2018 Siena Heights University Catalog
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ACC 341 Intermediate Accounting I


3 credit hours

This course focuses on accounting theory and practice with specific emphasis on the role of accounting as an information system and accounting for economic resources. Study includes key pronouncements of the Financial Accounting Standards Board (FASB), International Financial Reporting Standards (IFRS). Topics covered in the course include an overview of the basic financial statements (Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity and Statement of Cashflows), time value of money and measurement of current and non-current assets.

Prerequisite:
Course is Offered: FA Every Year



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