ACC X26 ACC 326 Financial Accounting--Intermediate 3 Hours
3 Lecture Hours 0 Lab Hours
Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis. Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311 or 311H with a grade of at least C-; Accounting 312 or 312H; and credit or registration for Finance 357 or 357H.
Restrictions: Restricted to students in a business major.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division