Hospitality and Tourism Management

ACCT2010 - Intermed Financial Acct I

Fall 2011

This course is the first in a two-course sequence designed to give students instruction in higher-level accounting theory and its application in practice. This course covers the preparation, communication, interpretation and analysis of financial data with an emphasis on the information needs of users of financial information prepared under US GAAP. Topics covered in this course include the accounting cycle, the balance sheet and income statement, cash, accounts receivable, inventory, long term assets, depreciation, and impairment. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP in these areas, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course.
Prerequisite -- ACCT1010
3 Credits

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 R  Thursday
 F  Friday
 S  Saturday
 U  Sunday

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