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Dec 02, 2024
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ACC 300 Intermediate Accounting I (3 credits)Hours: 3 classroom + 0 lab/studio Prerequisite(s): ACC 200 , ACC 201 , and ACC 202 with grades of C or better, junior standing. Taught: Fall and spring Financial accounting theory and practice in determination of income and valuation of assets, liabilities, and equity for external reporting; preparation of financial statements; official pronouncements on generally accepted accounting principles; alternatives to these principles including international accounting standards; accounting cycle; financial assets such as cash, marketable securities, receivables, inventories, and prepayments; long-term assets. Repeatable: No ♦
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