Semester and Year
Fall 2016
Dept
Accounting
Course Number
316
Section Number
2
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
Fitzgibbons, Sally, "Fall 2016 ACC 316 Sect. 2 Accounting and Auditing Theory and Concepts" (2016). Accounting Syllabi. 11.
https://digitalcommons.iwu.edu/acct_syllabi/11