ACCT 2321 - Intermediate Accounting I Intermediate Accounting I is an in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics may include income measurement and profitability analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sold, and accounting for plant assets and intangibles.
Credits: 3 Lecture Hours: 2 Lab Hours: 2 Semester: Fall
Prerequisites & Notes Prerequisite: A grade of C or better in ACCT 1020.
Co-requisites: CISP 1130 and MATH 1010. Note: This course was formerly ACCT 2130.
Note: Course not designed for transfer.
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