Mar 28, 2024  
OHIO University Undergraduate Catalog 2022-23 
    
OHIO University Undergraduate Catalog 2022-23 [Archived Catalog]

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ACCT 3040 - Financial Accounting and Reporting I


In-depth study of conceptual framework of accounting, disclosure standards for general purpose financial statements, and measurement standards for cash, receivables, inventories, and associated revenues and expenses, including application of compound interest techniques. Required for accounting major.

Requisites: ACCT 1020
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Advance critical thinking and analytical skills.
  • Develop life-long research skills and an appreciation for continuous learning.
  • Develop teamwork and interpersonal skills.
  • Enhance ethical sensitivity in order to appreciate the importance of integrity in corporate governance.
  • Foster communication skills development, including both written and oral.
  • Promote technical competency while completing financial reports and supporting schedules.
  • Simulate the decisions and tasks confronted by accountants.



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