ACCT 301 - Intermediate Accounting I

Institution:

Montana State University Billings

Subject:

Description:

Prerequisite: ACCT 233, 234. Admission to upper division standing not required. Covers the conceptual framework underlying financial accounting and the development of generally accepted accounting principles. Emphasizes proper income statement and balance sheet presentations in accordance with current professional pronouncements. Present value concepts and accounting for cash, receivables, inventory, and the related revenue and expense accounts are covered.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.msubillings.edu

Phone Number:

(406) 657-2011

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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