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Nov 04, 2024
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ACCT 231 - Intermediate Accounting I An overview of the financial accounting process with an in-depth study of cash, receivables, inventory costing, property, plant and equipment, intangible assets, and current liabilities. The course also includes an introduction to financial accounting research analysis. PREREQUISITE(S): ACCT 222 . Four hours each week. Formerly AC 207.
4 semester hours
Course Outcomes: Upon course completion, a student will be able to:
- Describe and apply the conceptual framework to facilitate the preparation of external financial statements.
- Recognize the relationships among the income statement, the statement of cash flows, and the balance sheet.
- Conduct an in-depth study of assets and their impact on external financial statements.
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