Catalog Entries

Select the Course Number to get further detail on the course. Select the desired Schedule Type to find available classes for the course.

AC 320 - Financial Reporting Theory I
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

AC 320 - Financial Reporting Theory I

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

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Catalog Entries

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Catalog Entries		Spring Term 2025 01/14/2026