Course Descriptions

Course catalog descriptions for courses offered in all currently published terms.


ACC 312 Intermediate Financial Accounting
  3 hours Elective Terms Offered: F15, W15, F14, W14, W16
  Course Prerequisites: ACC 300 or 471 
  Advisory Prerequisites: ACC 301, Jr 
  Intermediate Financial Accounting --- This is an intermediate financial accounting course that focuses on asset, liability and owners' equity measurement and timing of recognition issues, together with the associated income determination problems. The course is designed to serve as the first post-introductory course for those who wish to obtain substantial training in financial accounting. The course is also designed to serve the needs of financial statement users who wish to obtain additional training beyond the introductory level.