2019-2020 Catalog 
    Feb 21, 2020  
2019-2020 Catalog
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ACCT 2321 - Intermediate Accounting I

3 Credits
2 Class Hours, 2 Lab Hours

An in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics include income measurement and profitability analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sold, and accounting for plant assets and intangibles. Prerequisite(s): ACCT 1020  and BUSN 1360  with a grade of “C” or higher.

Semester Availability: Fall

Not part of a Tennessee Transfer Pathway


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Click here for Spring 2019 course scheduling information.

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