ACCT 3011 Intermediate Financial Accounting I
(Prior to Fall 2010, this course was known as ACCNT 3.
The information below might still reflect the old course numbers. Bracketed numbers, if any, are the old course numbers. Learn more...)
3 hours; 3 credits
Detailed consideration of the accounting principles and valuation of current assets, operational assets, intangibles, and cash flows. Concepts of future and present value and analytical review of financial statements. Emphasis placed on pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board. (Not open to students who have completed Economics 71.03 or 71.3.) Fall and spring terms.
Prerequisite: Accounting 3001 , or Economics 71.02 or 71.2.