ACCT 2321 Intermediate Accounting I

3 Credit Hour(s)

This course is an in-depth study of the conceptual framework of accounting theory and the perpartation of financial statements and financial disclosures. Topics may include income measurement and profitablity analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sol, and accounting for plant assets and intangibles.

Prerequisite(s): ACCT 1020
This course is not designed for transfer to four-year universities. Students should check course recommendations with the college or university to which they intend to transfer for a baccalaureate degree. The receiving institution always makes the final decision about transferability of credits