ACCT 3120 - Intermediate Financial Accounting II

5 credit hours
Formerly - ACCT 312

These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transactions, events and adjustments affecting assets, liabilities, shareholders’ equity, revenues, expenses, gains and losses.

Prerequisite Course(s): ACCT 3110; IS 3150 or Excel Certification