AC 300 Intermediate Accounting I
	 First of a three-course sequence. A comprehensive review of accounting cycle and analytical concepts. Historical development of current financial reporting, FASB's conceptual framework, preparation of primary financial statements, measurement, recognition, and reporting of assets.
 Credits
3
	
		Prerequisite
	
FIN 295 (may be taken concurrently), and 
AC 212 (both with C- or higher), and admission to the upper division of the Business School.