Semester and Year
Fall 2022
Dept
Accounting
Course Number
316
Section Number
1
Course Catalog Description
The presentation of the traditional framework of financial accounting, including such topics as principles of revenue recognition and asset valuation; surveys the role of audits in market economies, including such topics as legal liability and materiality; contrasts the uses of financial and internal accounting, discussing such topics as the use of current cost information and the analysis of the overall value-chain. Prerequisite: ACC 212. Offered each fall.
Recommended Citation
Olson, Gerald, "Fall 2022 ACC 316 Sect. 1 Accounting and Auditing Theory and Concepts" (2022). Accounting Syllabi. 104.
https://digitalcommons.iwu.edu/acct_syllabi/104