ACC 321 Intermediate Financial Accounting (3) MPT

Study of the conceptual framework and standard-setting process followed by the application and evaluation of generally accepted accounting principles underlying financial statements. Focus is on recording and reporting intermediate-level transactions and events in accordance with authoritative standards related to the recognition, measurement, and disclosure of assets, liabilities, owners’ equity, revenues, expenses, gains, and losses.

Prerequisites: ACC 221 and ACC 222.

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