Courses of Study 2019-2020 
    Nov 30, 2020  
Courses of Study 2019-2020 [ARCHIVED CATALOG]

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AEM 3360 - Corporate Financial Reporting I

Fall. 3 credits. Letter grades only.

Prerequisite: AEM 2225 . Priority given to: students specializing in accounting.

M. Sethuraman.

AEM 3360 is the first of a series of two courses in intermediate accounting. This is a one-semester course for students in the accounting major and finance concentrations. This course is an important prerequisite for students intending to pursue a graduate degree in accounting. The course focuses on 1) the accounting process, 2) the conceptual framework underlying financial accounting, 3) the primary financial statements, and 4) the measurement and reporting of assets, liabilities, and shareholders’ equity. Specific topics include an overview of generally accepted accounting principles, financial statements and ratios, cash and cash equivalents, accounts receivable, inventories, operating assets, current and long-term liabilities, and stockholders’ equity.

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