ACCT 3311. FINANCIAL ACCOUNTING I. 3 Hours.
The environment of accounting, development of standards, basic theory, financial statements, worksheets, annuities and present value, receivables, inventories, liabilities, plant assets, depreciation and depletion, and intangible assets. Prerequisite: ACCT 2301 with a grade of C or higher and successful completion of basic accounting skills exam. (See the departmental website for details about the exam.).