ACCT 300B - Intermediate Accounting

(4 units)

Prerequisites: ACCT 300A with a grade of “C” or better. Accounting majors only. Exclude Freshmen.
Accounting theory including recording, valuation, and statement presentation of assets, liabilities, capital, and earnings. Funds statements, financial analysis, compound interest theory, and applications.

Letter grade only (A-F). Laboratory and/or class computer applications required.