Apr 19, 2024  
2021-2022 Catalog 
    
2021-2022 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 201   Course generally offered 1st semester.



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