ACT 500 - Financial Accounting and Reporting

Institution:

University of Massachusetts-Dartmouth

Subject:

Accounting

Description:

Stresses 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. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umassd.edu

Phone Number:

(508) 999-8000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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