AC 311 - Financial Accounting and Reporting I

Institution:

Bentley University

Subject:

Description:

Prerequisite(s): Junior-level standing and GB 202 (or AC 122 or its equivalent) Note: Not open to students who completed AC 211. Students will not receive academic credit for both AC 311 and AC 260. First in a two-course sequence of financial accounting courses at the professional level. Examines the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the application of present value techniques to accounting valuations. Studies in depth the measurement and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles. Alternative accounting procedures and their impact on financial statements are also examined.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bentley.edu

Phone Number:

(800) 523-2354

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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