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Intermediate Accounting (1)

Course Description: This course covers - in accordance with International Financial Reporting Standards (IFRS) - the conceptual framework of financial accounting and the procedures for preparing financial statements. It also covers accounting procedures in terms of measurement, presentation, and disclosure for all asset components and revenue recognition.
Credit hours: 3
Prerequisites: ACCT231
Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
Identifies and interprets the conceptual framework of accounting in terms of accounting objectives, basic accounting concepts, and accounting principles, assumptions, and limitations.
Webop includes the balance sheet, income statement, cash flow statement, and statement of changes in equity.
• Applies revenue recognition procedures.
• Applies accounting procedures related to measuring asset elements.
• Distinguishes presentation and disclosure requirements for asset items

Course outputs :

Basic Knowledge: (C1)
Terms and Concepts Related to Basic Knowledge in Various Intermediate Accounting Fields
Explanation, Interpretation, and Summary of Fundamental Knowledge in Various Intermediate Accounting Fields
Application of fundamental knowledge in various intermediate accounting fields
2. Specialized (Advanced) Knowledge (C2)
Terminology and concepts related to advanced accounting knowledge in various intermediate accounting fields
Explanation, interpretation, and summary of advanced accounting knowledge in various intermediate accounting fields
Application of advanced knowledge in various intermediate accounting fields

Additional information:
  • Last updated: 2026-04-22

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