Did You Know?

Accounting

Back to Courses List

Undergraduate Course Details
Number ACC 300
Title Intermediate Accounting I
Credits 3.0
Prerequisites ACC106

Description

This course, along with Intermediate Accounting II (ACC301), forms the foundation of the Accounting Concentration. The course focuses on the problems and issues related to the collection, analysis, and reporting of financial information for external decision-making and regulatory purposes. The course examines the environment of financial reporting and the FASB conceptual framework. The accounting cycle and preparation of financial statements are examined in detail. Specific balance sheet topics explored include: cash and accounts receivable; inventories; property, plant and equipment; and intangible assets. Three lecture hours per week. Required of Business Administrators majors in Accounting Concentration and Corporate Finance-Accounting Concentration.

Finance

Back to Courses List

Undergraduate Course Details
Number ACC 300
Title Intermediate Accounting I
Credits 3.0
Prerequisites ACC106

Description

This course, along with Intermediate Accounting II (ACC301), forms the foundation of the Accounting Concentration. The course focuses on the problems and issues related to the collection, analysis, and reporting of financial information for external decision-making and regulatory purposes. The course examines the environment of financial reporting and the FASB conceptual framework. The accounting cycle and preparation of financial statements are examined in detail. Specific balance sheet topics explored include: cash and accounts receivable; inventories; property, plant and equipment; and intangible assets. Three lecture hours per week. Required of Business Administrators majors in Accounting Concentration and Corporate Finance-Accounting Concentration.