ACC321 Section E - 2017 Fall Term
ACC321: Intermediate Accounting I - 4 Hours
This course is a study of the foundations of accounting principles and various revenue recognition techniques and problems. The course starts with a review of the accounting cycle and a review of conceptual framework of accounting. It then starts a more detailed view of the income statement, balance sheet and statement of changes in stockholders' equity, and the statement of cash flows. The final portion of the course begins to explore revenue recognition. It covers both the percentage of completion and completed contract methods of reporting construction costs/revenues as well as other revenue recognition concepts and cash and receivables details.
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