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FINANCIAL REPORTING I

ACCTIS 301
과목 설명

Examines current and emerging financial reporting theory and techniques used primarily to measure and disclose assets and determine income. Emphasis on analysis and measurement.

선수과목

ACCTIS 100 or (ACCTIS 300 and declared in the Certificate in Accounting Fundamentals)

충족 요건
학점

3

개설 시기

Fall, Spring, Summer

평점
3.51

8.6% 과거 데이터 대비

수료율
100%

1.46% 과거 데이터 대비

A 비율
41.7%

55.28% 과거 데이터 대비

학급 규모
259

16.62% 과거 데이터 대비

2026 Summr Grade Distribution

강사 (2026 Summr)

다음 사이트의 평점순으로 정렬 Rate My Professors

유사 과목

FINANCIAL REPORTING II

ACCTIS 702

Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.

FINANCIAL REPORTING I

ACCTIS 701

Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and liability valuations and their relationships to income determination, preparation and interpretation of financial statements, and related disclosure requirements.

INTRODUCTORY FINANCIAL ACCOUNTING

ACCTIS 100

Examines generally accepted accounting principles for measurement and reporting of financial information in a balance sheet, income statement, and statement of cash flows; introduction to analysis and interpretation of financial accounting data for decision-making purposes.

FINANCIAL REPORTING II

ACCTIS 302

Examines current and emerging financial reporting theory and techniques used primarily to measure and disclose financial claims on assets.

ACCOUNTING THEORY: REPORTING INCENTIVES AND CONSEQUENCES

ACCTIS 770

Review and analysis of theoretical foundations of corporate financial reporting; application of conceptual framework and finance/economic theories to understand development of major accounting standards.