ACC 310 - Intermediate Accounting I

1 semester, 4 Credits

Begins by examining the conceptual framework of financial accounting as the theoretical foundation for addressing external reporting issues. The application of accounting theory in financial statements, income and expense recognition, and asset valuation and disclosure relative to current and long-term assets are considered in detail. Significant attention is given to the interpretation of financial information. Prerequisite: ACC 203 with a minimum grade of C and ACC 204.

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ACC 310 - Intermediate Accounting I