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Intermediate Accounting I | ACCT.X402
This intermediate-level course is designed for participants specializing in accounting. Through lecture and exercises, it covers the theory and application of financial accounting and reporting. The course emphasizes financial statements, revenue recognition, current and long term assets on the balance sheet. There will be In-class discussions, assignments, and exams designed to reinforce these concepts.
At the conclusion of the course, you should be able to:
- Apply basic knowledge in the preparation and analysis of financial statements, balance sheet, income statement, statement of cash flow, etc.
- Explain Financial Accounting Standards Board's (FASB) guidelines on revenue recognition, matching principles, time-value-of-money, etc.
- Discuss each major asset categories, including Cash/Receivables, Inventories, Property, Plant & Equipment (PP&E), and Investments.
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