BUS 380 - Intermediate Accounting I

3 Credit(s)

An in-depth study of the theoretical foundations of financial accounting and reporting at the intermediate level. Topics include the accounting conceptual framework, the accounting information system, advanced financial statement preparation (balance sheet, income statement, statement of stockholders’ equity and statement of cash flows), footnote disclosures, time value of money concepts, accounting for cash, receivables, inventories, property, plant, and equipment, and intangible assets. The course includes an introduction to Sage Peachtree accounting software. Application of topics through written case analyses and through research in the FASB Accounting Standards Codification is required.

Offered (F/S)

Prerequisite(s): Successful completion of pre-business courses, or BUS 298 and BUS 299.