ACCT400A
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ACCT400A - Intermediate Financial Accounting
Course ID
005826
Course Description
This course begins with an overview of the theoretical basis of financial accounting and a review of the four principal financial statements. The course then examines valuation, measurement, and reporting issues related to selected financial statement items, with an emphasis on assets and revenues. Students are expected to understand the accounting theory and concepts that underlie the accounting issues covered in class as well as to become technically proficient with respect to the accounting principles governing the reporting of financial statement items.
Min Units
3
Max Units
3
Repeatable for Credit
No
Grading Basis
GRD - Regular Grades A, B, C, D, E
Career
Undergraduate
Enrollment Requirements
015047
Course Requisites
Credit allowed for this course or ACCT 500A, but not both.
May be convened with
ACCT500A
Component
Lecture
Optional Component
No