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ACCTG 301. Intermediate Accounting I. 4 Credits.

Financial accounting theory, concepts, principles and procedures relating to the measurement and reporting of cash, receivables, inventories, fixed assets, intangibles, current liabilities, long-term debt, owner's equity; preparation and understanding of the balance sheet and income statement.
P: Acctg 201 with at least a "B" grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Fall and Spring.