2017-2018 Undergraduate/Graduate Catalog

AC 300 Intermediate Accounting I

First of a three-course sequence. A comprehensive review of accounting cycle and analytical concepts. Historical development of current financial reporting, FASB's conceptual framework, preparation of primary financial statements, measurement, recognition, and reporting of assets.

Credits

3

Prerequisite

FIN 295 (may be taken concurrently), and AC 212 (both with C- or higher), and admission to the upper division of the Business School.