May 30, 2024  
2023-2024 Undergraduate Catalog 
2023-2024 Undergraduate Catalog

ACC 351 - Intermediate Accounting I

Credits: 3

This is the first course in a two course sequence covering financial accounting (reporting) as it is used to communicate information that supports business decision-making. Coverage includes how decision makers use accounting information and how they critically evaluate accounting method alternatives. This course will focus on the study of contemporary accounting theory and application of generally accepted accounting principles to various specific topics and financial statement elements, as well as coverage of international financial reporting standards.

Prerequisites: ACC 223  and ACC 224 .