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                | ACCT 331 - Intermediate Accounting I3 credits
 3 hours per week.
 
 The course gives an intense coverage of financial accounting theory and practice, including the conceptual framework underlying financial accounting, statement of income and retained earnings, balance sheet and statement of cash flows, cash and receivables, inventory valuation, long-term assets and current liabilities.
 
 Prerequisite(s) ACCT 201  or ACCT 211  and ACCT 202  or ACCT 212  completed with a grade of “C” or higher
 Offered (FALL/SPRING)
 
 
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