3.00 credit hours
ACCT 300 is the first course in the Corporate Reporting sequence. This course examines some of the more fundamental areas of accounting, such as the basic financial statements (balance sheet, income statement, statement of cash flows), the asset side of the balance sheet (e.g., receivables, inventory), accrual accounting, revenue recognition, time value of money, and profitability analysis. We will cover the first nine chapters in the text. Also, this course will detail the differences between GAAP and IFRS relative to current assets in the financial statements.
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