ACCT 3010 - Intermediate Accounting I

Students are exposed to the financial reporting system providing information for global resource allocation decisions embodied in U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).

This course is first in a two part sequence, and focuses on the asset side of the balance sheet. Topics include the review of the basic financial statements, time value of money, receivables, property, plant and equipment, and intangibles.

Prerequisite: ACCT 1310, grade of C- or higher

Credits: 4