ACC 301 Intermediate Accounting I

This course begins with a review of the accounting cycle at the introductory level and progresses to more rigorous levels of financial accounting. Emphasis is on in-depth treatment of the measurement of the elements of the balance sheet and income statement; consideration of the conceptual framework of accounting theory and the authoritative literature; further treatment of time value of money concepts. Prerequisite(s): ACC 202. 3 hour(s).