Apr 24, 2024  
2013-2014 Undergraduate Bulletin 
    
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2013-2014 Undergraduate Bulletin [ARCHIVED BULLETIN]

AC 320 - Financial Reporting Theory I


3 credit(s)
A detailed study of the theory and practice of financial reporting. Emphasis is placed on the collection and communication of accounting information through the accounting records and financial statements. Topics include methods of asset valuation and classification, liability recognition, income recognition, and measurement of equity. 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 MBA 612, or equivalent.


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