Catalog Entries |
Fall 2021
May 04, 2024 |
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| ACC 3316 - Intermediate Accounting I |
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This course concentrates on the nature of financial reporting in the United States and generally accepted accounting principles. Topics covered include cash, receivables, inventories, property, plant and equipment, intangibles, current liabilities, bonds, and stockholders’ equity. While the course focuses on the recording of transactions and ultimately the preparation of an Income Statement, Balance Sheet, and Statement of Cash Flows, it also exposes students to cases that deal with ethics, applying technical judgment, and internet research. Prerequisite(s): The student is exposed to the history and body of theory that has led to the development of generally accepted accounting principles. Topics covered include receivables, investments, inventory, property, plant and equipment, intangibles, and basic financial statements. Prerequisite: ACC 2317 3.000 Credit hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Acctg, Economics, and Finance Department |
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