AC 305 - Intermediate Accounting I
(3 cr.) This course is the first of three intermediate level courses. Students study the conceptual framework, standards, roles of standard-setting bodies and presentation of financial statements. Additional topics include the recognition, measurement and reporting of cash, receivables, and inventories. In addition to U.S. Generally Accepted Accounting Principles (GAAP) students also are exposed to International Financial Reporting Standards (IFRS). Minimum grade for accounting majors B-. Accounting majors must have B- or better in the prerequisite course. Prerequisite: AC 211; Every Year, Fall and Spring

Fall 2016   |   Spring 2017