Financial Reporting I (ACCOUNTG 321)

Course Number: 

ACCOUNTG 321

Course Description: 

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221. This 3 credit course is listed as ACCOUNTG 321.

Credits: 

3