ACCT 321 - Intermediate Accounting I

A continuation of the study of financial accounting theory and practice at the intermediate level. This course examines the development of accounting standards, the presentation of income and retained earnings, the balance sheet and the statement of cash flows, asset and liability recognition and measurement problems, and accounting for owners’ equity.

Credits: 4
Terms Offered: Fall
Prerequisites: ACCT 221 with a grade of C or better