ACCT 3313. Intermediate Accounting I. 3 Hours.
Students engage in 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, the measurement and reporting of current and non-current assets and related revenues and expenses, and the measurement and reporting of current liabilities. The course emphasizes the environment of accounting and basic accounting theory.
Prerequisite: ACCT 2301 and ACCT 2302 with a minimum grade of C in each.