ACCT 3230 - Intermediate Accounting I

Institution:

Southern Polytechnic State University

Subject:

Description:

The theory and practice of financial accounting and reporting. A study of the conceptual framework and process by which accounting standards are established; preparation of financial statements and disclosures; applications of fair value concepts and present value measurements to accounting events; and accounting for current assets, plant assets, natural resources, intangible assets, current and long-term liabilities, and related income and expense elements.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.spsu.edu/

Phone Number:

(678) 915-4188

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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