ACCT 201 - Intermediate Accounting I

3 Credit(s).

Explains financial accounting standard setting, concepts of financial accounting, balance sheets and income statements, and revenue and expense recognition; defines accounting for current assets, current liabilities, fixed assets, and intangible assets. 3 lecture hours per week. Course offered every fall, spring and may be offered during additional sessions.

Prerequisite(s): ACCT 102
Common Course Outline: ACCT 201 CCO