ACCT 310 - Intermediate Accounting 1

Expands the student’s exposure to financial accounting concepts introduced in the Principles of Accounting sequence. Deals with authoritative pronouncements from FASB and generally accepted accounting principles. Topics include environment and theoretical structure of financial accounting, accounting process, balance sheet, financial disclosures, income statement, comprehensive income, statement of cash flows, time value of money concepts, revenue recognition, cash, receivables, inventories, property, plant, and equipment and intangible assets. Typically Offered Fall, Spring
Level: UG
Credit Hours: 3

Prerequisite ACCT 202/C- And (MATH 114/C- W/Concurrency:Y Or MATH 122/C- Or A02/24 Or S02/560 Or S06/560 Or S12/580)
Department: AFIS