ACCT 303 - Intermediate Accounting I

Credits: 3

Required: Required for all accounting majors. An intensive study and application of Generally Accepted Accounting Principles (GAAP) for asset valuation, income measurement, and financial statement presentation for business organizations, including the processes through which GAAP has evolved. The emphasis in this course is on the basic financial statements and related footnotes, the time value of money, the valuation and presentation of assets, current liabilities, and related income statement accounts, and other special accounting topics. Prerequisite(s): ACCT 201, and ACCT 202. Term(s) Offered (F=Fall, Sp=Spring, Su=Summer): F, Sp, Su.

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