ACC 300 : Intermediate Financial Accounting I
Credits
3Lecture Hours
45
Teaching Equivalent
3.00
Prerequisites
ACC 202, or consent.
Description
Emphasizes the application of generally accepted accounting principles to the preparation and use of financial statements in decision-making. Special emphasis placed on recognition and measurement of revenues, cash, receivables, inventories, property, plant and equipment, depreciation and depletion, and intangibles. Includes use of spreadsheets.