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Northern Illinois University Course Info

Dekalb, Illinois

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Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


ACCY 331

Financial Reporting I

Study of financial accounting and reporting issues, including the conceptual framework, balance sheet and income statement preparation, revenue recognition, time value of money, monetary assets, inventories, plant assets, current liabilities, and long-term debt. Employ authoritative sources in researching accounting issues. Acceptable score on the Accountancy Qualifying Examination or consent of department

Units: 3.0

Corequisites:
ACCY 310 - Accounting Information Systems
and
FINA 320 - Principles of Finance