ACCT301 — Intermediate Accounting I
5 CR This class expands on topics covered in earlier accounting courses including principles of accounting. The course will review the accounting cycle including the preparation of financial statements; examine of accounting theory and standards; the statement of comprehensive income; the statement of cash flows; revenue recognition; current assets and liabilities; the time value of money. 3) in each individual required ACCT course: ACCT 101 or ACCT 201 ,and ACCT 102 or ACCT 202 , and ACCT 234 or ACCT 203 Course
Prerequisites: ACCT101, ACCT201, ACCT102, ACCT202, ACCT234, ACCT203