ACCT300

School of Business

Reviews the fundamentals of financial accounting and accounting standards, conceptual framework underlying financial accounting, and the accounting information system; explores the theory, accounting, and disclosure requirements for the statements of income and retained earnings, the balance sheet and statement of cash flows through the study of the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, plant, and equipment, depreciation, impairments and depletion, intangible assets, and current liabilities and contingencies.

Standard (S)