Courses
Winter Term 2027 Tues&Thurs 8:00 - 9:20 A.m.
ACCTG 314 LEC B03 (30642) - Intermediate Financial Accounting I
First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 211 or 311 and ACCTG 222 or 322. Not open to students with credit in ACCTG 312 or 412. There is a consolidated exam for ACCTG 314. Students may not receive credit for both ACCTG 314 and ACCTG 414.
Winter Term 2027 Wed 6:00 - 9:00 p.m.
ACCTG 456 LEC X50 (84013) - Assurance on Fiancial Information
Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 314 or 312.