Ifrs Paper

1824 Words Jul 6th, 2013 8 Pages
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Course Description
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisites: BMGT 110 (or at least two years of business or management experience) and ACCT 221. A comprehensive analysis of financial accounting topics involved in preparing financial statements and in external reporting. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
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It covers financial accounting standards, the accounting process, the income statement, the statement of retained earnings, the balance sheet, the statement of cash flows, the time value of money, cash, receivables, inventory methods, property plant and equipment, depreciation, intangible assets, and revenue recognition.

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