Intermediate Accounting I, Part 1

ACC416

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ACC416 - Intermediate Accounting I, Part 1

Prerequisites:

ACC220

Corequisites:

COM101/COM111

This course is the first of two in the program on Intermediate Accounting (ACC416/ACC417). It examines fundamental accounting assumptions, concepts and principles. Income determination is stressed through a review of revenue and expense recognition principles and the underlying conceptual support. It integrates an in-depth study of asset items on the Statement of Financial Position (including cash, receivables, inventories and capital assets) with emphasis upon generally accepted accounting principles that apply to these items.


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