Dec 05, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

ACCY 331 - Financial Reporting I


Study of financial accounting and reporting issues, including the conceptual framework, balance sheet and income statement preparation, revenue recognition, time value of money, monetary assets, inventories, plant assets, current liabilities, and long-term debt. Employ authoritative sources in researching accounting issues. Acceptable score on the Accountancy Qualifying Examination or consent of department.

Prerequisites & Notes
PRQ: Successful completion of department retention requirements. CRQ: FINA 320 and ACCY 310 (for ACCY majors). FINA 320, MGMT 335, and OMIS 351 (for ACCY minors).
Credits: 3

Writing Infused:
No
Human Diversity:
No
General Education Designation:
No
Community Engaged Course:
No