AC 320 - Financial Reporting Theory I

Institution:

University of Hartford

Subject:

Description:

A detailed study of the theory and practice of financial reporting. Emphasis is placed on the collection and communication of accounting information through the accounting records and financial statements. Topics include methods of asset valuation and classification, liability recognition, income recognition, and measurement of equity. The practical and ethical ramifications of reporting method choice on financial statement informativeness are considered. Prerequisites: A grade of C or better in both AC 210 and 211, or MBA 612, or equivalent.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.hartford.edu

Phone Number:

(860) 768-4100

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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