ACC 301 - Financial Reporting I

An examination of the conceptual framework, the primary financial statements, and the methods and rationale for recording and reporting assets. Emphasis is on the effect of present and potential economic events on the financial statements. The course discusses the advantages, limitations and deficiencies associated with generally accepted principles in connection with presenting decision-useful information. Non School of Business students please see enrollment policy for eligibility.

Prerequisite(s): ACC 110 (C- or higher), ACC 211 (C- or higher), junior standing.
Co-requisite(s):
Credits: 3

Course Typically Offered:
Course Type: Accounting