ACCT 311 - Intermediate Accounting I 3 s.h.

Financial accounting theory and practice with emphasis on the underlying conceptual framework and theoretical foundation of accounting, review of the accounting cycle and financial statements. Additional topics covered are accounting and reporting for receivables, inventory, plant and equipment, current and non-current liabilities. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. Offered Fall only.
Prerequisite(s): JrS, ACCT 100 or (ACCT 11E and ACCT 101 ) or (ACCT 11E and ACCT 12E) with a “C” or better, and a major in PACC, BSEC, or ECON.

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