Jul 14, 2020  
2019-2020 Undergraduate Catalog 
    
2019-2020 Undergraduate Catalog

ACC 305 - Intermediate Accounting I


Conceptual framework and accounting standards, accounting system and recording procedures; elements and format of the balance sheet, income statement and statement of cash flows; valuation and reporting of cash, receivables, inventories and cost of goods sold, property, plant and equipment and depreciation, intangibles and depletion, current liabilities and contingencies. Additional laboratory hour required.
Lecture
Credits: 3
Prerequisite: BUS 202 
Not Liberal Arts Offered in Fall & Spring