Apr 19, 2024  
2011-2012 Academic Catalog 
    
2011-2012 Academic Catalog [Archived Catalog]

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ACCT 461 - Intermediate Accounting III


Theoretical framework of financial accounting with emphasis on the professional publications of the FASB, AICPA, and AAA. Special financial topics of revenue recognition, tax differences, and presentation of cash flows. Critical assessment of the financial intermediation process.

Prerequisite: ACCT 306 (C or higher).

Lec. 3Cr. 3

Writing Enriched Course WE



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