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ACCT 301

ACCT301Intermediate Accounting I3 credits

Prerequisite: Bus 204 (or 206 and 207) and Accounting 208 with a grade of C or better and a combined GPA of 2.4 or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level COB department courses, provided they have completed 60 credits with a combined GPA of 2.5.  

This course is designed to give students an in-depth understanding of the theory and current practice of financial accounting as it pertains to the assets and the related accounts on the income statement. This course also covers the time value of money, revenue recognition principles, and preparation and analysis of the income statement and balance sheet. Prerequisite: Business 204 (or Business 206 & 207) and Accounting 208 with grades of C or better, and a GPA in these courses of 2.4 or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level COB department courses, provided they have completed 60 credits with a combined GPA of 2.5.

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