Catalog 2011 - 2012

ACC 320 Intermediate Accounting I

This course expands the student's understanding of generally accepted accounting principles. The theory and methodology covered are the FASB's conceptual framework, FASB codification, international financial reporting standards, the accounting process, financial statements, time value of money, cash, receivables, inventories, assets and cash flows.

Credits

4

Prerequisite

MAT 160, ITM 200 and a grade of "C" or higher in ACC 202.

Offered

fall and spring semesters