MGA 301LEC Intermediate Financial Accounting I: Assets and Income Determination
An examination of the theory of business income recognition and asset valuation with emphasis upon the application of accounting theory. The course covers both GAAP and IFRS standards along with reporting practices of income and assets in financial statements.
3 Grading: Graded (GRD) Typically Offered:
Fall Requisites:MGA 201 and 202 with minimum grade of B in each; concurrent registration in MGA 311; junior standing in accounting major.