Intermediate Accounting I
First of a two-course sequence. This course examines accounting concepts and principles that support the financial statements and related disclosures for external financial reporting in the United States. Emphasis is on financial statement presenation and disclosure through the development of skills in recording and reporting transactions, identification of financial reporting and measurement alternatives, and interpretation of the effects of alternatives on the financial statements. Coverage includes an overview of major financial statements including the statement of cash flows, revenue recognition, and assest topics.