ACCT-801

Course Number

ACCT-801

Course Name

Graduate Financial Accounting I

Course Credits

3.00

Description

'Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied.Reference is made to accounting practices in othercountries and to pronouncements by the IASB.'