ACCT 314 Intermediate Accounting I
Course introduces students to accounting theory and its utilization in the preparation of financial statements that clearly and accurately depict an organization's performance: statements such as the income statement, balance sheet, statement of cash flows, and statement of retained earnings. Generally accepted accounting principles and the accounting cycle will be explored, and students will obtain valuable skills necessary for entry-level employment in accounting. Further topics include cash, depreciation, inventory valuation, liabilities, receivables, revenue recognition, plant and equipment, and intangible assets.
Offered
Fall semester of odd calendar years