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 with a grade of “C” or higher and BUSN 1360.

Semester Availability: Fall

Not part of a Tennessee Transfer Pathway