2023-2024 Undergraduate & Graduate Catalog
ACC 310 - Intermediate Accounting I
Theory and application of financial accounting. Topics include the accounting cycle, development of accounting standards, financial statement presentation, basic asset/liability/equity transactions, revenue recognition, and the time value of money. Prerequisites: ACC 240 with a B- or better or both ACC 212 and ACC 213 with honors designations with a B- or better, and admission to Seidman College of Business, or by permit.