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AC312 Intermediate Accounting I 3 credits

This course is part one of an in depth study of accounting theory and principles related to income determination and asset valuation. Accounting practices related to current asset measurement and reporting will be analyzed along with a study of the recording and reporting of assets and liabilities. A critical part of the study of this course is the Financial Accounting Standards Board (FASB) standards and the Sarbanes-Oxley impacts.

Prerequisite:
AC101
AC202