ACCT 0312 - Intermediate Accounting I

Fall, Spring 3 Credit Hours
Covers financial and capital accounting for business enterprises (with emphasis on the corporation). Emphasizes topics in areas of: accounting for (1) all required financial statements, (2) cash, (3) receivables, (4) inventory, (5) plant assets, (6) intangible assets, and (7) time value of money. Prerequisite: ACCT 0202 with a grade of ‘C’ or above.