ACCT 321 - Intermediate Accounting I

Credits: 3
The foundation course for financial reporting and accounting data analytics. It discusses the conceptual framework, FASB Codification, the regulatory environment, ethical issues, international issues, and behavioral aspects of accounting. Introduction to accounting data analytics, accounting cycle review, and analysis of the concept and presentation of financial statements are also included.

Prerequisite(s): ACCT 210 with a C or higher.
Offered: F, S.

Academic Catalog

ACCT 321 - Intermediate Accounting I