2020-2021 Undergraduate Catalog 
    
    Jan 21, 2021  
2020-2021 Undergraduate 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 221.

Credits: 3



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