ACCTA 300 : Intermediate Accounting 1A

Provides an in-depth presentation of financial accounting principles; focusing on the preparation and analysis of financial statements in accordance the Generally Accepted Accounting Principles (GAAP). This course emphasizes the conceptual framework of accounting, the application of accounting standards, revenue recognition, time value of money concepts, and the presentation of financial information on the income statement and balance sheet. This course is designed to strengthen the technical and analytical skills required for more advanced accounting studies and professional practice.