Academic Catalog

AC 351 Intermediate Accounting

The study and application of Generally Accepted Accounting Principles for use in the recording and reporting of accounting data and the preparation of Financial Statements. Focus of the course is on the detail elements that comprise a Balance Sheet, Income Statement, and Statement of Cash Flows. An introduction to accounting for mergers and acquisitions, income taxes, and comprehensive income, is also included in the course.

Credits

3

Prerequisite

AC 251 and AC 252

Offered

Fall