May 26, 2019  
2018-2019 Academic Catalog 
  
2018-2019 Academic Catalog
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ACT 320, 321 - Intermediate Accounting I

1 course unit
Theoretical bases for accounting practices are explored along with a detailed analysis of the financial statements and accounting principles for valuing assets.  Topics include the conceptual framework of accounting, balance sheets, income statements, statements of cash flow, current and long-term assets, and International Financial Reporting Standards.  Students will continue to use computers as a tool for preparation, analysis, and presentation of financial data.
Prerequisite(s): ACT 101 Financial Accounting . 
Meets general academic requirement W when offered as 321.



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