Syllabus - ACCT310

ACCT310 - Intermediate Accounting I

Description:
Intermediate Accounting I is the first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, statement of cash flows and, the balance sheet, specifically the asset accounts.

Outcomes:

  • Operate within the theoretical structure of financial accounting
  • Properly prepare a balance sheet, an income statement, and a statement of cash flows
  • Analyze financial reports to determine profitability, liquidity, and solvency
  • Employ the correct accounting treatment for income measurement in various industries
  • Critically analyze current events that have been impacted by the world of accounting
  • Demonstrate knowledge that is in accordance with the educational requirements for the Certified Public Accountant (CPA) exam

Required Text(s):

Spiceland, D., Thomas, W., Nelson, M, & Winchel, J. (2023). Intermediate accounting (11th ed. w/Connect). McGraw-Hill. ISBN: 9781264134526