ACC 3210. Financial Reporting and Analysis I (3 credits)
Financial Reporting and Analysis I explores financial accounting theory with emphasis on the accounting cycle, the balance sheet, income statement, time value of money, revenue recognition, and receivables. The course considers the ethical and decision-making impacts of management’s financial accounting decisions in addition to the procedural aspects of financial accounting recognition and disclosure.
During course projects, students will have the opportunity to solidify their knowledge of the accounting cycle by completing a manual set of accounting journals and related accounts. PREREQ: A “C” or better in ACC 2270
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