Oct 28, 2020  
2020-2021 Undergraduate Catalog 
    
2020-2021 Undergraduate Catalog

ACC 320 Intermediate Accounting I

Fall Semester

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