2025-2026 Academic Catalog 
    
    Aug 05, 2025  
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2025-2026 Academic Catalog

ACCT 318 - Financial Reporting I

Credits: 3
The course provides an in-depth study of financial accounting topics, including the application of time value concepts; valuation of inventories; acquisition and disposition of plant, property, and equipment; intangible assets; and revenue recognition. The transition from U.S. GAAP to IFRS is also discussed.
Prerequisite1: ACCT-211  
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