ACC 310 - Intermediate Accounting I Credits: 3

First of three courses involving an intensive study of accounting concepts, theories, and practices relative to external financial reporting. Topics include: processing and reporting financial transactions and information relating to the content and structure of financial statements; concepts and procedures underlying revenue and expense recognition; application of time value of money concepts in an accounting framework; and valuation and accounting for current assets, long-term tangible assets, current liabilities, and long-term liabilities.

Prerequisite(s): ACC 200 with minimum grade of C and ACC 201 with minimum grade of C

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