BACC 331 - Intermediate Accounting I

Credit: 3 hours
A study of the environment under which accounting standards are established; the conceptual framework for financial accounting; the accounting cycle; requirements for the presentation of the income statement, balance sheet, and statement of cash flows; time value of money concepts; and accounting for cash, receivables, and inventories.
Prerequisite(s): BACC 132
Offered: fall semesters