Aug 19, 2022  
2019-2020 Undergraduate Catalog 
    
2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

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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.



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