AEM 3360

Corporate Financial Reporting I

Course Description

Course information provided by the Courses of Study 2023-2024. Courses of Study 2024-2025 is scheduled to publish mid-June.

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 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.

When Offered Fall.

Prerequisites/Corequisites Prerequisite: AEM 2225.

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