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    Columbia College
  Feb 21, 2018
Undergraduate Catalog 2017-2018
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ACCT 382 - Intermediate Accounting I 3 hours

Development of accounting theory and practice as applied to: the institutional structure of financial accounting; conceptual framework and financial reporting; overview of accounting systems; review of accounting procedures; income statement; balance sheet; statement of cash flows; cash; receivables; valuation of inventories and cost of goods sold; and time value of money. Prerequisite: ACCT 281 .

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