ACC 401 - Financial Reporting I
Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets.
Per University policy, students may attempt this course not more than twice.
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, students will be able to:
1. explain the conceptual framework of U.S. GAAP.
2. construct financial statements at the intermediate level.
3. properly account for cash, receivables, and inventory under a variety of GAAP-acceptable methods.
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