ACCT 311 - Intermediate Accounting I

(3 S.H.)

Major emphasis on financial accounting. Review of basic financial statements. Development of accounting principles and procedures related to assets (cash, receivables, investments, inventories, plant and equipment, intangibles, and the time value of money). Prerequisites for College of Business majors and minors: Admission to the College of Business, ACCT 212 - Managerial Accounting Principles. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission.

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