ACC 303 - Intermediate Accounting I

4 Credits

This course 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 204.

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ACC 303 - Intermediate Accounting I