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ACCT 3313. Intermediate Accounting I. 3 Hours.

A thorough study of the accounting principles underlying the preparation of financial statements. This course is concerned primarily with the recording process, formats of the financial statements, and the measurement and reporting of current and non-current assets and related revenues and expenses. The environment of accounting, basic accounting theory, and time value of money concepts are emphasized.
Prerequisite: ACCT 2301 and ACCT 2302 with a minimum grade of C in each.