ACCT 311 - Intermediate Financial Accounting I

Units: 3
First in the two-course intermediate financial accounting sequence. Topics include conceptual framework for financial reporting, financial statements preparation, revenue recognition, and accounting for cash, receivables, inventories, and operating tangible and intangible assets. Differences between US GAAP and IFRS are emphasized.

Prerequisites: ACCT 210 with grade C or better.
Equivalent Quarter Course: ACCT 3212 or ACCT 3212T
Possible Instructional Methods: Entirely On-ground, or Entirely Online.
Grading: A-F grading only.
Course Typically Offered: Fall & Spring