Sep 26, 2024  
2006-2007 Undergraduate Catalog 
    
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2006-2007 Undergraduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 331 - Financial Reporting I

Study of accounting theory and practice relating to statement of cash flows, financial statement analysis, foreign currency translation, conceptual framework, revenue recognition, conversion from cash to accrual basis, time value of money, monetary assets, inventories, plant assets, research and development costs, current liabilities, and long-term debt. Use of databases in researching accounting issues and in analyzing and preparing financial statement disclosures.

Prerequisites & Notes
PRQ: ACCY 310A with a grade of C or better. CRQ: UBUS 310.

Credits: 4