Jan 27, 2022  
Course/Program Inventory 
    
Course/Program Inventory

ACCT 2321 - Intermediate Accounting I



Credit hours: 3

Course Description:
This course is an in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures.  Topics may 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.

Student Learning Outcomes:
Students will be able to:

  1. Demonstrate knowledge of the conceptual framework of accounting.
  2. Prepare GAAP-based financial statements.
  3. Account for current assets, plant assets, and intangible assets.