2017-18 Catalog

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ACCT 315 Intermediate Accounting I 3 Credits

Intensive study of the basic concepts and principles of financial accounting, emphasizing the problems of fair presentation of an entity's financial position, operating results and cash flows. Understanding of the conceptual framework of accounting, review of the accounting process, and recognition, measurement, valuation and disclosure of current assets, fixed assets, and intangibles. Problem-solving skills and critical analysis are stressed.
Prerequisites: ACCT 152