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Dec 05, 2025
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University General Course Catalog 2016-2017 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.
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ACC 401 - Financial Reporting I (3 units)
Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets.
Prerequisite(s): ACC 201 with a “C” or better; ACC 202 with a “C” or better.
Units of Lecture: 3
Offered: Every Fall and Spring
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to explain the conceptual framework of U.S. GAAP.
2. Students will be able to construct financial statements at the intermediate level.
3. Students will be able to properly account for cash, receivables, and inventory under a variety of GAAP-acceptable methods.
Click here for course scheduling information. | Check course textbook information
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