2018-2019 Undergraduate Academic Catalogue 
    
    Aug 20, 2019  
2018-2019 Undergraduate Academic Catalogue [ARCHIVED CATALOG]

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AC 301 - Intermediate Accounting I

(3.00 cr.)

Prerequisite: AC 201 , EC 102 , EC 103 . Corequisite: AC 310  (Required only for in-class delivery in the fall). Recommended Prerequisite: EC 220 . Focuses on the development of financial information for investors and others external to the organization. Topics include review of the accounting cycle, cash, receivables, inventories, preparation of financial statements, and revenue recognition. Students learn to prepare, understand, and interpret financial statements. Pronouncements of the AICPA, FASB, IFRS, and SEC are an integral part of the course. (Fall/Summer)



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