ACCT 301 - Intermediate Accounting I

3 Credits

A comprehensive analysis of the practice of financial accounting and reporting by public corporations to investors, creditors and other users Includes analysis of standards setting, accounting theory and generally accepted accounting principles Emphasis is on the purpose of financial statements with a focus on income determination and asset valuation.Includes the use of spreadsheets.Prerequisites: Computer literacy; ACCT 202 or ACCT 550 or ACCT 600; junior or senior standing or COB Undergraduate Director permission

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