BTA 201

Intermediate Accounting I

This course is designed to give an overview of the foundations of accounting theory, the problems of current practice and its relationship to accounting theory as expressed in the Accounting Principles Board's Opinions and the Financial Accounting Standards Board's Statements. The course includes a review of the accounting cycle and a detailed exploration of the reporting process, namely, the Statement of Financial Position, the Statement of Income, the Statement of Retained Earnings and the Statement of Cash Flow.

UTAC - UT_ACCT_3 (Intermediate Accounting I)

Regular Non-Liberal Arts

030963