BUS 305 - Intermediate Accounting I

4 Credit(s)

The first of a two-course sequence of Intermediate Accounting designed to develop a framework for the role financial accounting plays in the world of business. A study of the conceptual basis of accounting will be conducted, creating a more in-depth understanding of the preparation and interpretation of financial statements and related information. This course will focus on the study of modern-day accounting theory and application of generally accepted accounting principles to various topics and financial statement elements. Students will be introduced to the U.S. Accounting Standards Codification and basic research tools.

Prerequisite(s):
BUS 208 Minimum Grade: C- OR T