ACCT 312 - Inter Accounting II

3 Credits

(Fall, Spring)
Prerequisite(s): ACCT 311 with a grade of C or better. These courses are a comprehensive study of the current accounting theories supporting the generally accepted accounting principles. The focus will be on problem solutions relating to the classification and evaluation of all accounts associated with the various types of accounting systems and their proper inclusion in the published financial statements, including a review and an understanding of all pronouncements, concepts, and principles relating to the accounting process.