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Apr 23, 2024
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2015-2017 Undergraduate Catalog [ARCHIVED CATALOG]
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ACCT 3110 - Intermediate Accounting I (3)
A study and application of Generally Accepted Accounting Principles (GAAP) for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Emphasis is placed on the conceptual framework underlying financial accounting, expanded review of the accounting cycle, time value of money concepts and components of financial statements, such as cash and receivables, inventories, property, plant and equipment and intangible assets, financial instruments and liabilities. Prerequisite(s): ACCT 2020 .
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