ACC 201 - Intermediate Accounting I

Credit(s): 3
Develops accounting theory on a comprehensive level. Topics include a review of the accounting process and basic accounting concepts, as well as in-depth coverage of the elements of financial reporting, including financial statement disclosures, special considerations, and valuation issues related to cash, receivables, revenue recognition, inventory, fixed assets, and intangibles.

Prerequisite(s): ACC 112 with a grade of C- or higher

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