Intermediate Accounting I   [Archived Catalog]

ACC 301 - Intermediate Accounting I

Credits, 3 sem. hrs.
Prerequisite(s): A 2.5 GPA in ACC 201  and ACC 202  or consent of accounting advisor.
Theory and techniques for the preparation and interpretation of financial statements. Balanced coverage of both concepts and procedures for financial reporting, financial statements, and related disclosures. Imparts essential knowledge and skills for understanding asset measurement and income determination as well as valuation of liabilities and investments.