2020-2021 University Catalog

ACC 321 Intermediate Accounting I

This course deepens understanding of the topics covered in the introductory accounting courses, focusing on the asset side of the balance sheet: cash, receivables, inventory, marketable securities, equity investments, PPE, and intangibles. Additionally the course covers revenue and expense recognition issues, and generally accepted accounting principles that affect the format and presentation of financial statements.

Credits

3

Prerequisite

ACC 215 and ACC 216

Offered

Fall Semester