Apr 04, 2020  
2017-2018 Catalog and Student Handbook 
2017-2018 Catalog and Student Handbook [ARCHIVED CATALOG]

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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 emphasized include income measurement and profitability analysis, time value of money, revenue recognition, 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: ACCT 1020.

Co-requisites: CITC 1307 and MATH 1010.

Note: Course not designed for transfer.

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