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Apr 02, 2025
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Fall 2025 Undergraduate Catalog
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ACC 310 - Intermediate Accounting I
This course expands upon the basic financial accounting framework and explores the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP) in a business environment. The student will gain an understanding of financial reporting criteria and the reliance placed upon financial information by external users. Topics include the measurement and reporting of cash, receivables, inventories, and operational assets, revenue recognition and the preparation of financial statements.
3 credits
Prerequisite(s): BUS major or ACC minor and ACC 210
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