ACCT 310 - Intermediate Accounting 1

3 Credit Hours

Prerequisites: ACCT 201 and ACCT 202

The first in a 2-course series in intermediate financial accounting, designed to deepen the students’ understanding of financial reporting practices and principles. Topics include an in-depth analysis of the income statement and the assets section of the balance sheet. Attention is given to examples of current reporting practices and to the study of the reporting requirements promulgated by the FASB.