ACCT - 3151 Intermediate Accounting I (3)

Focuses on the study of problems in financial accounting measurement, including an introduction to theory, present-value concepts and applications, current assets (including cash, receivable, and inventory valuation), fixed assets (including acquisition and disposition of property, plant, and equipment, and depreciation, impairments, and depletion), intangible assets, current liabilities, and long-term liabilities. Instructional Method: Lecture-Discussion. Terms Offered: Fall, Spring, Summer. Equivalent to ACCT-351. Prerequisite: ACCT-2110.