INTERMEDIATE ACCOUNTING I.

Catalog description

Notes: ACCT 351 , ACCT 352 , ACCT 353 are sequential and cannot be taken out of order or concurrently. Pre-requisites: ACCT 251 . Intermediate Accounting I is the first course of the intermediate accounting series. Topics covered include the environment and theory of accounting, a review of the accounting process, the balance sheet, income statement, statement of cash flows, time value of money, and accounting for cash and receivables.