Course Information

Intermediate Accounting (ACT 331)

Term: 2021-2022 Spring Term


Melicent M JaridauShow MyInfo popup for Melicent M Jaridau
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An intensive study of accounting theory and practice as it relates to the preparation of financial statements. Emphasis is on the examination and analysis of the accounting theory for assets, liabilities, and stockholders’ equity necessary for the development and understanding of financial statements. The underlying concepts of matching revenue and expenses for the determination of net income are emphasized. Particular emphasis is placed on the study and application of APB opinions and FASB opinions and problem-solving. Prerequisite: ACT 231