- Financial Accounting I

Catalog description

Examines the generally accepted accounting principles related to the preparation of financial statements, with particular emphasis on balance sheet valuations and their relationship to income determination. The course also examines the concept of time-value of money; the application of present value techniques to accounting valuations, and the valuation and disclosure problems associated with cash, temporary investments, receivables, inventories, plant assets, intangible assets, and long-term investments.