Intermediate Accounting I

This is a key required course for accounting majors. It is generally perceived by students nationwide as being one of the most difficult accounting courses they take. And so it is for our students. In this course I continue to develop the ability to understand real financial reports, but add to this a strong emphasis on the conceptual framework (principles of accounting policy choice) and on actually knowing how to prepare statements according to GAAP. Once again, a secondary objective is to continue to develop computer skills. Despite the heavy weight of procedural aspects, I try continuously to draw analogies, reveal the common logic of techniques applied in disparate areas, uncover interrelationship between the fundamental stock and flow variables in accounting, and basically show how to think about problems in accounting, not just regurgitate memorized solutions to old problems.