ACC 320 Intermediate Accounting I

ACC 320 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, current and non-current assets and cash flows.

Credits

4

Prerequisite

MAT 160 (all COB majors are required to take MAT 225) and a grade of "C" or higher in ACC 202.

Offered

fall and spring semesters