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
3 Credits
Prerequisite: BUS 202
Not Liberal Arts Offered in Fall & Spring