ACCT 310 - Intermediate Accounting I

Lecture Hours: 3
Lab Hours: 0
Credit Hours: 3
Terms Offered: Fall, Spring

General objectives and principles of financial accounting with emphasis on accounting for assets and statement presentation. Topics include but are not limited to historical development of the accounting profession, the FASB conceptual framework, balance sheet analysis, revenue recognition and income determination, and concepts of present and future value. Prerequisite: ACCT 210 with a grade of “C” or better.