Aug 17, 2025  
2025-2026 University Catalog Fall Version 
    
2025-2026 University Catalog Fall Version
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BUS 361 - Intermediate Accounting I

3 credits
ACC 361  

Financial accounting and its basic theory. Analysis and preparation of financial statements, statements of income and retained earnings, balance sheet and statement of cash flows. Accounting treatment of current assets, valuation of inventories, accounting for property, plant and equipment, and depreciation.
When Offered: Any semester

Prerequisite(s): BUS 150  



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