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IN PROGRESS 2025-2026 Undergraduate Catalog [ARCHIVED BULLETIN]

AC 320 - Financial Reporting Theory I


3 credit(s)
A study of financial reporting under US Generally Accepted Accounting Principles (GAAP). Topics include financial statements, current and long-term assets and current liabilities. Major differences between US GAAP and International Financial Reporting Standards are addressed. The practical and ethical ramifications of reporting method choice on financial statement informativeness are considered.
Prerequisite(s): A grade of C or better in both AC 210  and AC 211 ; or AC 603.


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