ACCT 3101. INTERMEDIATE ACCOUNTING I. (3-0-3)
Prerequisites: ACCT 2101 and ACCT 2102, with a grade of C or better. An advanced study of the theory, principles, and procedures of financial accounting. This includes study of the conceptual framework, the fundamental accounting process, financial statements, revenue recognition, the time value of money, and the major accounting and reporting issues relating to current assets.