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 assets and related revenues and expenses, and the measurement and reporting for current liabilities. The course may emphasizes the environment of accounting and basic accounting theory.
Prerequisite: ACCT 2301 with a minimum grade of C.
