Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 201 and ACC 202
Restrictions:
Open to juniors or seniors in the Department of Accounting and Information Systems or in the Department of Finance or in the Business - Admitted major or approval of department.
Not open to students with credit in:
ACC 305
Description:
U.S. and international concepts and procedures for preparing financial statements. Revenue recognition. Accounting for receivables, inventory, plant assets, intangibles and current liabilities. Applied research methods.