AC 321 - Intermediate Accounting I

(3)

This course is the first in a two-course sequence for Intermediate Accounting. The course serves as the foundation for the study of financial accounting and is designed to strengthen the student’s expertise in areas of accounting standards and authoritative bodies, the accounting cycle and preparation of financial statements. In addition, revenue recognition, ethics and the use of financial information by various user groups are discussed. Prerequisite(s): AC 201