Class Schedule

ACC321: Intermediate Accounting I

ACC321: Intermediate Accounting I - 4 Hours

Prerequisite: ACC105

A study of the foundations of accounting principles and various revenue recognition techniques and problems. The course starts with a review of the accounting cycle and a review of conceptual framework of accounting. Then starts a more detailed view of the income statement, balance sheet and statement of changes in stockholders' equity and the statement of cash flows. The final portion of the course begins to explore revenue recognition. It covers both the percentage of completion and completed contract methods of reporting construction costs/revenues as well as other revenue recognition concepts, and cash and receivables details. Course fees may apply.

Sections Offered

2014 Fall Term (August 18th, 2014–November 9th, 2014)
Course Section Instructor Location Time
ACC321: Intermediate Accounting I NF Rachowicz, Robert 126 Tu 6:00pm–9:30pm;
Flex Learning

Number of classes: 1