Course Descriptions

The Course Descriptions catalog describes all undergraduate and graduate courses offered by Michigan State University. The searches below only return course versions Fall 2000 and forward. Please refer to the Archived Course Descriptions for versions prior to Fall 2000.

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ACC 300  Intermediate Financial Accounting I

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.
Effective Dates:
FALL 2018 - Open