ACCT 301A - Intermediate Accounting (3)

Accounting theory; preparation of income statements, balance sheets, and statements of cash flows and comprehensive income; IFRS (International Financial Reporting Standards); present value concepts; assets, revenue recognition and investments. One or more sections may be offered in any online format.

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.