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Westfield State University    
 
    
 
  Sep 26, 2017
 
2017-2018 Undergraduate Catalog/Handbook

ACCT 0315 - Financial Reporting I


Credits: 3

Advances the depth of accounting concepts pursued in the accounting principles courses. The course begins with an overall review of basic financial concepts and the essentials of the accounting process. It continues with a more indepth view of income recognition and measurement, accounting changes and errors, and a detailed look at various asset accounts and their relationship to the income statement. Balance sheet accounts covered include cash, receivables, and inventory.

Prerequisites: ACCT 0105 , Junior or senior status is required.
(Formerly MGMT 0315)