Financial Accounting-Intermediate

A study of the conceptual framework for financial accounting; theoretical principles, foundations, and concepts underlying financial statements; current assets and liabilities; property, plant, and equipment; short-term investments; contingencies; long-term liabilities; stockholders equity; retained earnings; and present value analysis. (Prerequisites: ACC 201 and 202.) (Offered Every Fall.) (A grade of at least “C” is required for the BBA degree.)