Dec 03, 2023  
2021-2022 UMaine Undergraduate Catalog 
2021-2022 UMaine Undergraduate Catalog [ARCHIVED CATALOG]

ACC 301 - Intermediate Accounting I

An examination of the conceptual framework underlying financial accounting, as well as an in-depth look at accounting for assets and the statement of cash flows.  While heavily mechanical, attention will be devoted to the economic environment in which financial accountants work, as well as the incentives and consequences associated with specific accounting choices.

Prerequisites: A grade of C- or better in ACC 202, sophomore standing.

Course Typically Offered: Fall

Credits: 3