Sep 27, 2023  
Undergraduate Catalog 2019-2020 
Undergraduate Catalog 2019-2020 [ARCHIVED CATALOG]

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 .