AC330 - Intermediate Accounting I

This course builds on financial accounting concepts and principles covered in the introduction to Financial Accounting with a study of the concepts, theories, and practices of using financial accounting information to make managerial and financial decisions. Following an in-depth review of the accounting environment and the nature of accounting information, there is a study of the time value of money concepts, assets and financial statements with an emphasis on the pronouncements of the Financial Accounting Standards Board.