AC 323 Intermediate Accounting I

This course introduces accounting theory and practice needed to prepare students for careers in public/corporate/private accounting.

Preparing/reporting relevant information to decision-makers inside and outside the firm is explored in areas such as cash, receivables, inventories, fixed assets, and intangible assets.  Revenue recognition and using the time-value of money in accounting are also covered.  This course uses computer applications.

 

Credits

3

Lab Hours

0

Lecture Hours

3

Prerequisite

AC 213