ACC 632. Intermediate Accounting I. 2 Credit Hours.

The accounting principles which shape the financial reporting practices followed by entities that prepare financial statements in accordance with generally accepted accounting principles are discussed. Course also includes the determination of income components and balance sheet elements with brief coverage of the statement of cash flows. Does not count towards the credits needed to graduate.
Prerequisite: ACC 211. And ACC 212.
Components: LEC.
Grading: GRD.
Typically Offered: Summer.