Intermediate Accounting I

Catalog description

This course builds on the accounting foundation established in Financial Accounting. This course provides an in-depth study of the conceptual and technical issues surrounding the recording and reporting standards set forth by Generally Accepted Accounting Principles (GAAP) in the U.S. and compares and contrasts them to international accounting standards. Research via the Financial Accounting Standards Board (FASB) codification research system is introduced. Prerequisites: (ACCT 203, 203, 2100 or 2100 ).