ACC 300

Intermediate Accounting I

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

Units: 3.0

Hours: 3 classroom + 0 lab/studio