Jan 19, 2019  
2016-2018 Undergraduate Catalog 
2016-2018 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 313 - Intermediate Accounting I

An examination of accounting principles and the study of the foundations of accounting theory and practice. Emphasis is placed on the conceptual framework of accounting and the development of generally accepted accounting principles including the FASB Codification, SEC, IASB, and other standards setting bodies; time value of money concepts, accounting for stockholders’ equity and the presentation of the balance sheet and income statement. Ethical issues and concerns are stressed throughout the course.

Prerequisites & Notes
ACCT 209

Credits: 3

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