ACCT 313 - Intermediate Accounting I

Institution:

Slippery Rock University of Pennsylvania

Subject:

Accounting

Description:

An examination of accounting principles and the study of the foundations of accounting theory and practice. Emphasis is placed on the conceptual framework of accounting and the development of generally accepted accounting principles including the FASB Codification, SEC, IASB, and other standards setting bodies; time value of money concepts, accounting for stockholders' equity; revenue recognition, the cash flow statement, and the presentation of the balance sheet and income statement. Ethical issues and concerns are stressed throughout the course.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

09/01/2006 - 08/25/2024 

Institution Website:

www.sru.edu

Phone Number:

(724) 738-9000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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