ACT 331 - Intermediate Accounting I

(4 credits)

Prerequisite(s): ACT 222, junior standing. Introduces financial accounting and the statements of financial accounting concepts; reviews the accounting cycle, development of income statement, statement of retained earnings, the balance sheet, time value of money concepts, accounting for current financial assets, inventory, plant assets, and intangible assets, and accounting for current and long-term liabilities.

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