ACCT 2321 - Intermediate Accounting I
(Formerly ACCT 2154)
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 INFS 1010 with a grade of “C” or higher.
Semester Availability: Fall
Not part of a Tennessee Transfer Pathway
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