acc421 | undergraduate
Intermediate Financial Accounting I
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Balance Sheet and Full Disclosure
- Perform basic financial analysis using ratios.
- Explain the purpose and components of the balance sheet.
- Prepare a balance sheet in both account and report form.
- Explain the need for full disclosure and the items included in the notes to financial statements.
Statement of Cash Flows
- Explain the purpose and components of the statement of cash flows.
- Prepare a statement of cash flows using the direct and indirect methods.
Time Value of Money
- Explain time value of money and when it is appropriate to use present or future values in accounting.
- Calculate present and future values.
The Accounting Environment
- Explain the purpose of accounting and financial reporting for the business community.
- Apply accounting concepts to business situations.
- Identify the roles and hierarchy of the various accounting governing bodies.
- Identify the key components of the accounting cycle.
Income Statement and Revenue Recognition
- Explain the purpose and components of the income statements.
- Prepare single- and multiple-step income statements.
- Apply the guidelines for revenue recognition to various business situations.
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