UABUS 320 - Intermediate Accounting I: Part A

2 Credit(s)

Intermediate Accounting I: Part A is 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 disclosure sand time value of money concepts. International accounting convergence topics are introduced. 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.

Prerequisite(s): UABUS 212.