ACCT 3311 - Intermediate Financial Accounting I

Three credit hours.

Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment.

Prerequisites: ACCT 2310 and ACCT 2330, each with a grade of C or greater; MATH 1302 or equivalent; 70% score on the Accounting Qualifying Exam, 70% score on Information Technology Qualifying Exam.