Oct 09, 2026  
DRAFT 2026-2027 Undergraduate Catalog 
    
DRAFT 2026-2027 Undergraduate Catalog
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BA 311 Intermediate Accounting I



The application of generally accepted accounting principles and the actions of FASB to the recording of financial data. A more sophisticated and detailed approach is demonstrated for income statement presentation and for classified statements of financial position. Additional topics include receivables, inventories, fixed assets and accounting applications of the time value of money. Credit(s): 3

Prerequisite(s): BA 211   



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