May 22, 2018  
2017-2018 Undergraduate Catalog 
2017-2018 Undergraduate Catalog [ARCHIVED CATALOG]

AC 3503 - Intermediate Accounting I (3) F, SP

CAP (4) An in-depth examination of generally accepted accounting principles for the external decision maker. An analytical review of the measurement and reporting of financial information, and includes topics such as the conceptual framework of accounting principles, income statement, balance sheet, time value of money, cash and receivables, inventories, fixed assets, depreciation, and intangible assets. This course is normally taken in the junior year following Financial Accounting and Managerial Accounting, and is the first of two semesters of Intermediate Accounting required of all accounting majors.

Prerequisite: AC 2513 , with a “C” or above in both AC 2503  and AC 2513 .