AC 411 - Accounting Theory I

Institution:

Cazenovia College (Closed 2023)

Subject:

Description:

An overview of accounting and its theoretical foundation, assets, liabilities, equity, and special problems in income determination and financial reporting. The student is expected to perform efficiently under Financial Accounting Standards Board guidelines, prepare financial statements, and render opinions leading to managerial decisions. Required prerequisites: AC 331 Principles of Accounting I and AC 332 Principles of Accounting II; recommended: AC 431 Intermediate Accounting.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cazenovia.edu

Phone Number:

(800) 654-3210

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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