Accounting 321 - Financial Reporting I

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

This class is open to Senior and Junior Isenberg BBA majors only. Pre Req: ACCOUNTG 221