Accounting Analysis I credit: 2 or

4 Hours

Addresses the conceptual framework and financial statements--balance sheet, income statement and the statement of cash flows. It also provides in-depth analysis of accounting issues related to the measurement, recognition and disclosure of current and non-current assets, and revenue recognition. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Prerequisite: Enrollment in graduate degree program or consent of department.