ACC 3305Intermediate Accounting I

Catalog

Prerequisite(s): A minimum grade of C in ACC 2304; only open to BBA students. (Not open to accounting majors.) The first of two courses for non-accounting majors covering financial accounting concepts and practices applicable to business enterprises organized for profit. Topics include the accounting cycle, the conceptual framework underlying financial accounting, measurement and reporting issues relating to receivables, inventories, intangible assets, property and equipment, and an overview of the income statement and balance sheet. May not be taken after credit received for ACC 3301. BBA students must have a declared major to enroll in this course.