May 07, 2021  
2019-2020 Catalog 
2019-2020 Catalog

ACC 271 Intermediate Accounting I

Prerequisite: ACC 113  with a C or higher
3 credits

ACC 271 and ACC 272  emphasize theory and concepts and provide an in-depth study of principles, procedures and practices used in financial recording and reporting. This course focuses on the process of creating accounting standards, fundamental accounting concepts, revenue recognition, and the application of concepts to prepare the basic financial statements.