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ACCT 300. Corporate Reporting I. 3 Units.

ACCT 300 is the first course in the Corporate Reporting sequence. This course examines the basic financial statements (balance sheet, income statement, statement of cash flows), the asset side of the balance sheet (from cash to inventory), accrual versus cash accounting, revenue recognition, time value of money, and profitability analysis. Also, this course will highlight some of the differences between GAAP and IFRS relative to the topics covered. Prereq: ACCT 101 or ACCT 203. Coreq: ACCT 102 and ACCT 207.