ACC 320 - Intermediate Accounting I

Institution:

The University of Tampa

Subject:

Accounting

Description:

This course expands the students' understanding of generally accepted accounting principles. The theory covered includes the FASB's conceptual framework, FASB codification of accounting standards, international financial reporting standards and the accounting process. This theoretical background is then applied to the preparation of financial statements and the use of time-value of money concepts to measure financial statement elements, revenue recognition and accounting for cash, receivables, inventories and long-term assets.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ut.edu

Phone Number:

(813) 253-3333

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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