ACC 03310 - Intermediate Accounting I

Credits: 3

This course includes a review of the accounting process, the preparation of each of the financial statements - i.e., Statement of Financial Position, Statement of Income, Statement of Changes in Owner’s Equity, and Statement of Cash Flows - and the specific principles related to the accounting for current assets, current liabilities and long-term liabilities. A special section is devoted to the time value of money as related to accounting.

Prerequisite Courses: ACC 03210 with a minimum grade of C and ACC 03211 with a minimum grade of C
Course Attributes: CAT, UGRD