ACCT 320 - Intermediate Accounting I

Credits: 3 Prerequisite or corequisite: ACCT 202 and at least sophomore standing. Do not take ACCT 231: Corporate Financial Reporting if ACCT 320 has been completed. This course examines the principles of financial accounting as applied to financial statement presentation and the underlying treatment of cash, investments, receivables, inventory, long-term assets, and intangible assets. Boylan, Reid.