2017-2018 Undergraduate Catalog 
    Oct 15, 2018  
2017-2018 Undergraduate Catalog [ARCHIVED CATALOG]

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ACC 321 - Intermediate Accounting I

The first of two intermediate accounting courses that build on Accounting I and II by covering in detail topics that are essential to preparing, reading, understanding, interpreting, and using financial statements that are prepared in accordance with generally accepted accounting principles. It provides a comprehensive study of financial accounting theory and financial accounting reporting. Emphasis is on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. First semester.

Prerequisites & Notes
ACC 212

Credits: 3

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