Jul 15, 2024  
2018 Siena Heights University Catalog 
2018 Siena Heights University Catalog [ARCHIVED 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.

Course is Offered: FA Every Year

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