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Clark University Home > Academic Catalog

Clark University    
  Feb 21, 2018
2017-2018 Academic Catalog

ACCT 5101 - Financial Accounting and Reporting I

This course is the first of two graduate level courses in intermediate financial accounting and reporting. The goal of this course is to help students appreciate the strengths, and limitations of generally accepted accounting principles.  This course begins with an overview of the conceptual framework underlying financial accounting theory and standards, a review of the accounting cycle, and thorough study of the required financial statements.  A significant portion of the course is devoted to comprehensive treatment of the asset side of the balance sheet. The course also covers International Financial Reporting Standards (IFRS) and highlights the differences between IFRS and US GAAP.



Prerequisites: ACCT 4101  

Anticipated Terms Offered: Varies