/ This first intermediate course covers comprehensive and complex issues of financial accounting. The course pays special attention to contributions to the accounting field made by professional and research groups. Topics include primary financial statements and their preparation; accounting and the time value of money, cash and receivables; investments; inventories; acquisition and disposition of property, plant and equipment; depreciation and depletion; intangible assets; and revenue recognition. Prerequisites: grade of C or better in ACCT 205.
Grade Basis: Letter Grade
Credits: 4.0
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