ACCT 3100: Intermediate Financial Accounting I

3 Credit Hours

Prerequisite: Grade of “B” or higher in ACCT 2101
Description:
This course focuses on the collection, analysis, and reporting of financial accounting information. The course includes theory and application of financial accounting concepts within the framework of accounting as an information system. The course also covers several technical accounting topics from a preparer’s perspective.

Course Learning Outcomes
Students who successfully complete this course will be able to:

Describe professional organizations and their roles in accounting.
Apply and explain the primary GAAP related to operating and investing transactions; financial statement reporting and presentation; and financial statement preparation.
Evaluate and assess the processes and systems for capturing and reporting information in accordance with management’s assertions.
Identify the risks of unreliable financial information and the basic methods of controlling the reliability of financial information.
Improve communication, interpersonal, analytical, research, and computer skills in an accounting context.