ACC 323 - Intermediate Accounting I

This course is the first of two courses that address the in-depth study of financial statement presentation prescribed by accounting standard setting organizations. This course begins with an introduction to the accounting conceptual framework and the formats of the standard financial statements, and then turns to the presentation and disclosure of specific assets and liabilities.

Prerequisites: ACC 226

Credits: 4
Clock Hours - (Lect-Lab): (4-0)