Jun 22, 2024  
2022-2023 Academic Catalog 
    
2022-2023 Academic Catalog [ARCHIVED CATALOG]

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ACCTG 160 - Intermediate Accounting 1


Upper Division

Prerequisites
ACCTG 001 .

The first in a three-course series in intermediate financial accounting, designed to deepen the students’ understanding of financial reporting practices and principles. The topical coverage includes an in-depth treatment of the conceptual framework, elements of the income statement, cash flow statement, and balance sheet. Revenue recognition and inventories are emphasized in this first course. Attention is given to examples of current reporting practices, and to the study of the reporting requirements promulgated by the Financial Accounting Standards Board.

Term Offered
Fall

Course credits: 1



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