Dec 07, 2025  
PUBLISHED 2025-2026 Credit Catalog 
    
PUBLISHED 2025-2026 Credit Catalog

ACCT 315 - Intermediate Financial Accounting I


Description
In this first of two intermediate accounting courses, you will develop technical competencies as you examine the statement of comprehensive income (income statement), statement of changes in equity (statement of retained earnings), statement of financial position (balance sheet) and statement of cash flows (cash flow statement) in depth, with emphasis on the measurement, valuation and presentation of current and non-current assets.



3 Credits

Time Guidelines
The standard instructional time for the day-time course offering is 60 hours. On campus evenings/weekends and fully online hours will vary.


Prerequisites
 

  • One of:
    • ACCT 255
    • ACCT 2110

Equivalents
ACCT 3210