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Cornell University    
 
    
 
  Oct 17, 2017
 
Courses of Study 2017-2018
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AEM 3360 - Intermediate Accounting I


     
Fall. 3 credits. Letter grades only.

Prerequisite: AEM 2210  and AEM 3230 . Priority given to: students specializing in accounting.

M. Sethuraman.

AEM 3360 is the first of a series of two courses in intermediate accounting. This is a one-semester course for students in the accounting major and finance concentrations. This course is an important prerequisite for students intending to pursue a graduate degree in accounting. The course focuses on 1) the accounting process, 2) the conceptual framework underlying financial accounting, 3) the primary financial statements, and 4) the measurement and reporting of assets, liabilities, and shareholders’ equity. Specific topics include an overview of generally accepted accounting principles, financial statements and ratios, cash and cash equivalents, accounts receivable, inventories, operating assets, current and long-term liabilities, and stockholders’ equity.



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