ACT 531 - Intermediate Accounting I

(4 credits)

Prerequisite(s): ACT 222, ACT 501 or equivalent, graduate standing. Focuses on financial accounting and the statements of financial accounting concepts; reviews the accounting cycle, development of the income statement, statement of retained earnings, the balance sheet, and time value of money concepts; accounting for current financial assets, inventory, plant assests, and intangible assets; accounting for current and long-term liabilities. A significant research project will be conducted.

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