ACCTA 305 : Intermediate Accounting 1B

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 is the second half of the Intermediate Accounting 1 course. This course covers accounting theory and practices associated with the following topics: cash and cash equivalents; receivables; inventory; acquisition, cost allocation, and disposal of property, plant and equipment; and intangible assets. This course is designed to strengthen the technical and analytical skills required for more advanced accounting studies and professional practice.