ACCT 382

Intermediate Accounting I

Columbia College · UGRD · Fall 2026

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Development of accounting theory and practice as applied to: the institutional structure of financial accounting; conceptual framework and financial reporting; overview of accounting systems; review of accounting procedures; income statement; balance sheet; statement of cash flows; cash; receivables; valuation of inventories and cost of goods sold; and time value of money.

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Class #columbia_5-0005Fall 2026UGRD3 credits
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