Apr 25, 2024  
2011-2012 Undergraduate Bulletin 
    
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2011-2012 Undergraduate Bulletin [ARCHIVED CATALOG]

ACCT 3010 - Intermediate Accounting I

3
Prerequisite: Junior standing; Business majors must also meet the BBA admissions requirements (ENGL 1010 , 1020 ;MATH 1810  or 1910 ; ACCT 2010 , 2020 ; ECON 2010 , 2020 ) and CGPA of 2.1.
This is an intensive study of environment and theoretical structure of financial accounting and reporting wtih advanced problems pertaining to the corporate form of ownership. Major topics include financial statements reporting and disclosures, the accounting processes; time value of money concepts; and asset recognition and measurements of cash and temporary investments, receivables, inventories, operational assets, intangibles, investments, and current liabilities.