ACNT 2303 - Intermediate Accounting I

Credits: 3

Critical analysis of general accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. Covers the theoretical and practical basis for financial statements, present value applications, and the theory and practice of accounting for cash, receivables, inventories, liabilities, long-term investments, depreciable and depletable property, and intangible assets.

Lecture: 3
Lab: 0
Prerequisite(s): ACCT 2302; must be placed into GUST 0342 in reading, ENGL 0300 or ENGL 0347 in writing and MATH 0308 in math