ACC 301 - Intermediate Accounting I

This course provides an examination of the conceptual framework underlying financial accounting, as well as an in-depth look at accounting for assets. While heavily mechanical, the course devotes attention 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 201, sophomore standing.

Course Typically Offered: Fall & Spring

Credits: 3