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May 05, 2025
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ACCT 301 - Intermediate Accounting I
3 Credit(s)
A study of financial accounting and reporting issues, including the conceptual framework, accounting information system, balance sheet and income statement preparation, cash and receivables, inventories, plant assets, intangible assets, current liabilities, and long-term liabilities.
Prerequisite(s): ACCT 205 .
Course Frequency: F
Grading Method: Student option.
Learning Outcomes:
- Analyze, record, and summarize transactions in the accounting information system
- Prepare financial statements in accordance with GAAP (income statement, balance sheet, stockholders’ equity)
- Apply financial accounting standards to an entity’s assets (cash, receivables, inventories, property, plant, equipment, and intangible assets) and current and long-term liabilities
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