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ACC 7040 Intermediate Financial Accounting I Cr. 3

Study of accounting theory and financial statement presentation, underlying assets and income determination at an intermediate level of analysis. Topics include cash and receivables, marketable securities, inventories, property and intangibles. No credit after ACC 5100 and ACC 5110. Offered Fall, Spring/Summer.

Prerequisites: ([BA 6000 with a minimum grade of C]) AND ([BA 7000 with a minimum grade of C])

Restriction(s): Enrollment is limited to Graduate level students.

Accounting (M.S.A.)

...graduate-level foundation courses ( BA 7000 , ACC 7040 and ACC 7050 ) cited above are open...

Taxation (M.S.T. Program)

...The graduate-level foundation courses ( ACC 7040 , ACC 7050 and ACC 7120 ) cited above are...