43110 Intermediate Accounting
Preparation and analysis of balance sheet and income statements, basic accounting theory and conceptual frame work underlying financial accounting, theory of current assets, theory of current liabilities, investments, revenue recognition, error correction and principle change and review of applicable authoritative pronouncements. An in-depth study of principles, procedures, and reporting requirements in financial Accounting as applied to corporate entities: fixed and other non-current assets, income tax allocation, and non-current liabilities, including pension and lease, inflation accounting, cash flow.
- The primary learning objective of this course is to provide more depth to students that accounting is an information development and communication function that supports economic decision making
Books for this Course
- "SCHAUM’S OUTLINE OF INTERMEDIATE ACCOUNTING I 2nd Edition By Baruch Englard, College of Staten Island-City University of New York 2007 (August 2006) / 336 pages ISBN: 978-0-07-146973-9"
- "SCHAUM’S OUTLINE OF INTERMEDIATE ACCOUNTING II 2nd Edition By Baruch Englard, College of Staten Island-City University of New York 2009 (May 2009) / 336 pages ISBN: 978-0-07-161166-5"
- September 2015
- January 2016