ACCT 311 - Intermediate Accounting I

(3 S.H.)

Emphasis is on the first half of intermediate level financial accounting topics. Topics include a study of the environment of accounting, a review of the basic accounting cycle, financial statement presentation and disclosure concepts at the intermediate level, revenue and expense recognition in complex situations, and mastery of time value of money concepts. Other course topics include accounting for cash, receivables, inventories, plant and equipment, and intangible assets. 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. Grade only. Offered each semester.

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