Tiffany Bortz
Course Information
AIM 3331 Intermediate Financial Accounting I (3 semester hours) A study of business external financial reporting, intended for students who desire further knowledge of concepts, principles and practice. Consideration of issues related to measurement and reporting of cash, receivables, inventories, property, plant and equipment, and intangibles. Current financial statement presentation issues are analyzed to gain an appreciation for the impact of generally accepted accounting principles on the business environment as a whole. Prerequisite: AIM 2301 and AIM 3320.
AIM 3332 Intermediate Financial Accounting II (3 semester hours) A continuation of topics in business external financial reporting including accounting for debt equity, investments, taxes, leases, pensions, cash flows, revenue recognition, accounting changes, and error analysis. Current generally accepted accounting principles for business reporting are analyzed as is their effect on the presentation of financial results by corporations and other entities. Prerequisite: AIM 3331
AIM 6332 Issues in Financial Reporting (3 semester hours) The impact of manager's incentives and decisions on financial reporting issues is examined from an accounting perspective. Topics covered include executive and employee compensation, alternative financing arrangements, and selection of accounting policies. Students who have taken AIM 3332 (Intermediate Accounting II) or its equivalent may not take AIM 6332 for credit. Prerequisite: AIM 6330 or equivalent.
