Intermediate Accounting I

ACCT 230
Description: In this first course of a two-part sequence focusing on financial reporting students will learn theory, concepts, principles and practices underlying preparation of external financial reports, particularly application of generally accepted accounting principles related to disclosure of current and noncurrent assets and principles of revenue recognition on the Balance sheet, Income Statement and Statement of Retained Earnings. Students will also consider broad issues like the environment of financial reporting, the role of financial reporting and the accounting standard-setting process.

Prerequisite: ACCT-130
Credits: 3

Currently Offered

Course #	Days	Time	Dates	Instructor	Seats
Spring
ACCT 230-81	Online	Online	01/15/24 - 04/26/24	Byrd	6
Summer
ACCT 230-81	Online	Online	05/06/24 - 08/16/24	Staff	17
Fall
ACCT 230-81	Online	Online	08/26/24 - 12/13/24	Staff	15