Mar 28, 2024  
University of Alberta Calendar 2021-2022 
    
University of Alberta Calendar 2021-2022 [ARCHIVED CATALOG]

ACCTG 414 - Intermediate Financial Accounting I


★ 3 (fi 6) (either term, 3-0-0) 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 311 and 322. Not open to students with credit in ACCTG 412. There is a consolidated exam for ACCTG 414.