Detailed Course Information |
Spring Term 2025
03/13/2026 |
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| AC 320 - Financial Reporting Theory I |
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AC 320 - Financial Reporting Theory I
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.
3.000 Credit hours 3.000 Lecture hours 0.000 Lab hours 0.000 Other hours Levels: Undergraduate Schedule Types: Lecture Accounting Department Course Attributes: College 03 - Fee Assess Restrictions: Must be enrolled in one of the following Levels: Graduate Undergraduate Must be enrolled in one of the following Campuses: Main Campus Prerequisites: (Undergraduate level AC 210 Minimum Grade of C and Undergraduate level AC 211 Minimum Grade of C) or (Undergraduate level ACB 210 Minimum Grade of C and Undergraduate level ACB 211 Minimum Grade of C) or ( MSAT Waiver W) or (Graduate level AC 603 Minimum Grade of C) or ( MBA Waiver 612 W) |
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