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ACC 601

Financial Reporting I

Catalog2026-2027
Credits3 units
LevelGraduate
Standard

Overview

Description

Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets.

Units

Lecture3

Catalog Details

Offering

Offered: Every Fall and Spring

Terms

fall, spring

Attributes

Standard

Learning Outcomes

  • explain the conceptual framework of U.S. GAAP.
  • construct financial statements at the intermediate level.
  • properly account for cash, receivables, and inventory under a variety of GAAP-acceptable methods.
  • research accounting issues and communicate solutions professionally.
  • explain how accounting concepts covered in the course relate to real life business situations.