University General Course Catalog 2021-2022 
    
    Sep 25, 2022  
University General Course Catalog 2021-2022 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 701 - Intermediate Accounting I

(3 units)
Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets.
Per University policy, students may attempt this course not more than twice.

Prerequisite(s): admission to the online MAcc program.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the conceptual framework of U.S. GAAP.
2. construct financial statements at the intermediate level.
3. properly account for cash, receivables, and inventory under a variety of GAAP-acceptable methods.


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