ACCT400A

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ACCT400A - Intermediate Financial Accounting

Accountancy, Sch ofUndergraduateUA - UA General

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