ACCT 309 - INTERMEDIATE ACCOUNTING I

3 Credit Hour(s)
Concepts, theories, processes and standards underlying financial accounting and reporting, including Generally Accepted Accounting Principles. Topics include the conceptual framework of accounting, the standard-setting process, the time value of money, current assets (cash, receivables, and inventories), noncurrent assets (fixed assets, depreciation, intangible assets, and investments), and cash flow.

Prerequisite(s): ACCT 205 and ACCT 206 with a grade of C or better in each course