2023-2024 Undergraduate Academic Catalogue 
    
    May 24, 2024  
2023-2024 Undergraduate Academic Catalogue
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AC 301 - Intermediate Accounting I

(3.00 cr.)

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.

Prerequisite: AC 201 . 
Concurrent Requisite: AC 310  (Required only for in-class delivery in the fall).
Recommended Prerequisite: EC 220  or ST 210 . 
Sessions Typically Offered: Fall/Summer
Years Typically Offered: Annually



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