Accounting 3 - Intermediate Financial Accounting I

Institution:

CUNY Brooklyn College

Subject:

Description:

3 hours; 3 credits Detailed consideration of the accounting principles and valuation of current assets, operational assets, liabilities, and taxes. Concepts of future and present value. Emphasis placed on pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board. (Not open to students who have completed Economics 71.03 or 71.3.) Fall and spring terms. Prerequisite: Accounting 2, or Economics 71.02 or 71.2.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.brooklyn.cuny.edu

Phone Number:

(718) 951-5000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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