2021-2022 Undergraduate Catalog 
    
    Nov 21, 2024  
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2021-2022 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 221.

Credits: 3


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