Courses
ACCT 301 / ACCT 510 Intermediate Accounting I
ACCT 301 is the first of three courses in the
undergraduate intermediate accounting sequence. The
course familiarizes students with financial accounting
standard setting, the conceptual framework underlying
financial accounting, balance sheet and income
statement presentations, revenue and expense
recognition, and accounting for current assets and
current liabilities. Prerequisite: ACCT 202 or
equivalent with a minimum grade of C.
ACCT 301 Materials and Links
ACCT 302 / ACCT 511 Intermediate Accounting II
ACCT 302 is the second of three courses in the
undergraduate intermediate accounting sequence. The
course represents a continuation of the study of
financial accounting standards with emphasis on
accounting for fixed assets, intangible assets,
stockholders' equity investments, dilutive securities,
long-term liabilities, and earnings per share.
Prerequisite: ACCT 301 with a minimum grade of C.
ACCT 302 Materials and Links
ACCT 310 / ACCT 513 Intermediate Accounting III
ACCT 310 is the third of three courses in the
undergraduate intermediate accounting sequence. The
course represents a continuation of the study of
financial accounting standards with emphasis on
accounting for income taxes, pensions and post
retirement benefits, leases, accounting changes, error
analysis, and the statement of cash flows. Prerequisite: ACCT 302 with a
minimum grade of C.
ACCT 310 Materials and Links