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    Montana Tech - The University of Montana
   
 
  Sep 24, 2017
 
 
    
2017-2018 Catalog [ARCHIVED CATALOG]

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ACTG 301 - Intermediate Accounting I

3 credits (Hrs: 3 Lec.)
This course will introduce students to the conceptual framework underlying financial accounting and the development of generally accepted accounting principles. The course emphasizes the accounting cycle and the proper income statement and balance sheet presentations in accordance with current professional pronouncements. In addition the course addresses revenue recognition, present value concepts, accounting for cash, receivables, inventory, and the related revenue and expense accounts are covered.

Prerequisite(s): ACTG 202 . Course generally offered 1st semester.



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