ACCT 0312 - Intermediate Accounting I

Fall, Spring 3 Credit Hours
A study of the four major financial statements, the conceptual framework underlying financial reporting, and generally accepted accounting principles (GAAP) for revenue recognition. Emphasis is placed on the importance of professional career development and ethics in the financial reporting process. Prerequisites: ACCT 0201 and ACCT 0202 with a grade of C or above and MATH 0125 or higher.