Detailed Course Information |
Fall 2023
Dec 21, 2024 |
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| ACCT 321 - Intermediate Accounting I |
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An intensive study of generally accepted accounting principles dealing with balance sheet evaluations and their effect on income determination. Topics include accounting theories and environments, the financial reporting process, and applications of present value techniques to accounting, valuation and reporting of cash, receivables, short-term investments, inventories, fixed assets and intangible assets.
Prerequisite: ACCT 221 Introduction to Managerial Accounting.
1.000 Credit hours 4.000 Lecture hours Levels: Non-Matriculated, Post-Baccalaureate Tchr Lcnse, Undergraduate Schedule Types: Directed Study, Lecture Accounting, Economics, Finance Department Course Attributes: Undergraduate Level Course Restrictions: May not be assigned one of the following Student Attributes: DGCE Student Prerequisites: PREREQ for ACCT 321 General Requirements: ( Course or Test: ACCT 121 May not be taken concurrently. ) or ( Course or Test: ACCT 221 May not be taken concurrently. ) or ( May not be taken concurrently. ) or ( May not be taken concurrently. ) |
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