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INTERMEDIATE ACCOUNTING I

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INTERMEDIATE ACCOUNTING I

2014 Summer Term

3 Units

Accounting 261

This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of the standard-setting process, conceptual framework, accounting cycle, income statement, statement of financial position, and theoretical and practical aspects of the time-value of money in accounting.

Other Requirements: PREREQ: ACCOUNT 244 AND LOWER LEVEL BUSINESS REQUIREMENTS

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