Southern Polytechnic State University

Undergraduate Academic Catalog 2012-2013

ACCT 3230 Intermediate Accounting I

Prerequisite: ACCT 2102 and MGNT 1000


The theory and practice of financial accounting and reporting. A study of the conceptual framework and process by which accounting standards are established; preparation of financial statements and disclosures; applications of fair value concepts and present value measurements to accounting events; and accounting for current assets, plant assets, natural resources, intangible assets, current and long-term liabilities, and related income and expense elements.

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