ACCT3003: Intermediate Accounting I
Prerequisites: ACCT 2013; junior standing in College of Business. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.
A comprehensive study of accounting theory governing preparation of financial statements with emphasis on conceptual framework, development of accounting standards, and the recording and reporting process. Cash, receivables, inventories, property, plant and equipment, intangible assets, and other selected topics.