2022-2023 Academic Catalog (under review) 
    
    Jul 05, 2022  
2022-2023 Academic Catalog (under review)
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ACT 320, 321 - Intermediate Accounting I

Course unit(s): 1
Meets GAR: Meets general academic requirement W when offered as 321.
Prerequisite(s): ACT 101 Financial Accounting  with a grade of ‘C’ or better required.  ‘B’ or better recommended.  Sophomore status or permission of the instructor is also required. 
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.



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