Intermediate Financial Accounting

Course Code
ACC 312

Hours
3 hours
Type
Elective
Offered
Prerequisites
(ACC 300 or 302 or 471) and (BBA or Ross Minor)

Intermediate Financial Accounting --- This is an intermediate financial accounting course that focuses on asset, liability and owners' equity measurement and timing of recognition issues, together with the associated income determination problems. The course is designed to serve as the first post-introductory course for those who wish to obtain substantial training in financial accounting. The course is also designed to serve the needs of financial statement users who wish to obtain additional training beyond the introductory level.