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Intermediate Accounting (1)

507212 - Intermediate Accounting (1)
Faculty

Faculty of Business

Department

International Accounting and Finance

Credit Hours

3

Pre-requisite

507112

Co-requisite

-

Distribution

3+0
This course is designed to give you a deeper appreciation and understanding of financial accounting as you are introduced to the international financial reporting standards (IFRS). Topics include accounting theory and practice, the conceptual framework of United States (U.S.) generally accepted accounting principles (GAAP). It also includes issues related to measurements of the elements of financial statements; Students learn to prepare the income statement and irregular items, the balance sheet, a statement of retained earnings, the cash flow statement according to international financial reporting standards (IFRS).