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Institution:
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CUNY Bernard M Baruch College
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Subject:
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Accountancy
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Description:
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4 hours; 4 credits This first course in financial accounting focuses on the concepts relating to accounting for assets, such as receivables, short-term and long-term investments, inventory, property, plant, equipment, and intangibles. Current and long-term debt are also covered. The course discusses the communication of financial information by means of an in-depth analysis of the balance sheet and income statement. Coverage includes topics of measurement and revenue recognition.
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Credits:
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4.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(646) 312-1000
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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