ACTG 381 - Financial Accounting and Reporting I

Institution:

Portland State University

Subject:

SBA/Accounting

Description:

Comprehensive study of the principles, conventions and postulates of financial accounting. Appropriate preparation of GAAP financial statements and financial disclosures, including exposure to the judgment inherent in financial reporting. Considers information requirements and expectations of users of financial statements. International financial accounting standards will be considered where appropriate. Specific focus on the responsibility of accountants for maintaining professional accountability to the public interest in the face of institutional pressures.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.pdx.edu

Phone Number:

(503) 725-3511

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Quarter

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