ACC 320 Intermediate Accounting I

Fall-Spring Semesters

The course includes the study of the development of accounting principles and professional practice, a review of the accounting cycle with particular focus on adjusting entries, an examination of the statement of income and retained earnings, and balance sheet. Additional topics include the applications of time value of money to accounting and business, an analysis of cash, receivables, and inventories. Prerequisite: ACC 220 with a grade of 3.0 or higher.

3 credit hours

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