Accounting 321 - Intermed Financial Acctg I
Spring
2026
02
3.00
Robert Jennings
M W 4:00PM 5:15PM
UMass Amherst
75031
School of Management 106
rjennings@isenberg.umass.edu
82477
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 Isenberg BBA Seniors, Juniors, and Sophomores only. ACCOUNTG 221