ACCT 321. Intermediate Accounting for Finance. 3 Hours.
An intermediate accounting course with emphasis on interpretation of general-purpose financial statements and the related disclosure notes. Includes understanding interrelationships among the various financial statements and analyzing the effects of transactions on the financial statements. Common and significant accounts/transactions will be analyzed, especially those relating to the financing and equity sections of the financial statements. Not open to students with credit in ACCT 320 or ACCT 323 or ACCT 410 or ACCT 411. Prerequisite: FIN 310 or FIN 311. Enrollment restricted. LEC.