AC 441 - Intermediate Accounting I

3 Credits

Outline Effective Date: 2023 Fall
Version # 25

Lecture Hours: 73
Course Description:
Theoretical aspects of accounting are studied in-depth. Topics emphasize external financial reporting standards and the underlying accounting assumptions, concepts and principles pertaining to the accounting model. The course content includes accounting for operational assets, deferred and intangible assets, and long term intercorporate investments.

Prerequisites: AC 230
Corequisites: None