ACCT 304 - Intermediate Accounting I

Class Hours: 3
Lab/Discussion: 0
Credits: 3

Prerequisite: Grade of “C” or better in ACCT 202
Primarily focuses on financial reporting for asset wealth typically found in business environments. Coverage includes recognition and measurement of such assets as cash, receivables, investments, inventories, plant assets, and intangible assets. Present value concepts in financial reporting are also emphasized.