University General Course Catalog 2022-2023 
    Nov 26, 2022  
University General Course Catalog 2022-2023
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ACC 601 - Financial Reporting I

(3 units)

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.

Grading Basis: Graded
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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