ACCT 3600 - Intermediate Accounting I (3)
Prerequisites: ACCT 2500 . A detailed study of theory, concepts, and methodologies underlying the preparation of the income statement, cash flow statement, and the statement of financial position. Emphasis is placed on the conceptual framework of financial accounting. Course materials focus on income measurement, valuation, and reporting issues related to assets and current and long-term assets. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500 .
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