Undergraduate Catalog 2020-2021

ACC 305 Intermediate Accounting I(RNL)

4 hours. Intense coverage of accounting principles, valuation, and accounting for current assets, plant assets, acquisitions, disposals, depreciation and depletion, intangible assets, current and long-term liabilities, and concepts of present and future value. Emphasis is placed on pronouncements of the Financial Accounting Standards Board.

Credits

4

Prerequisite

ACC 218

Prerequisites or Corequisites

BUS 150 or BUS 215 or BUS 250 or CSC 102

Notes

Formerly ACC 215.