Description
ACC 335 Intermediate Financial Accounting I Three credit hours
This is the first of the three-course intermediate accounting sequence. This course focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative guidelines are promulgated, integration of the conceptual and computational aspects of income measurement, valuation and reporting problems associated with the accounting cycle, statement preparation, and asset accounting. Prerequisite: ACC 235, MTH 132 or MTH 137.