Dec 04, 2021  
2021-2022 Undergraduate Catalog 
    
2021-2022 Undergraduate Catalog

ACC 320 Intermediate Accounting I

Fall

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 2.0 or higher.

3 credit hours