Dec 02, 2021  
2013-2015 University Catalog 
    
2013-2015 University Catalog [ARCHIVED CATALOG]

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ACCT 301A - Intermediate Accounting (3)


Prerequisites: ACCT 201B  and completion of all lower division business administration core courses with a “C” (2.0) or better in each course. Corequisite: BUAD 301 . Accounting theory; preparation of income statements, balance sheets and statements of accounting theory; preparation of income statement, balance sheets and statements of cash flows, and comprehensive income; IFRS (International Financial Reporting Standards); present value concepts; assets, liabilities and stockholders’ equity; revenue recognition and investments.



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