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Oct 10, 2024
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ACT 320, 321 - Intermediate Accounting I Course unit(s): 1 Meets 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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