ACCT 3010 Intermediate Accounting I

Accounting theory and practice with a review of accounting principles concepts, and a focus on the assets of a business, including cash, receivables, inventories, intangible and tangible fixed assets.

Credits

3

Prerequisite

ACCT 2020

Typically Offered

Athens Campus: spring evening — Demorest Campus: fall day

Student Learning Outcomes

At the successful completion of this course, students will be able to:

1. Demonstrate the ability to convert economic activity into accounting journal entry transactions.
2. Display a working knowledge of the accounting cycle, from journal entries to financial statements.
3. Demonstrate the ability to draw appropriate investor and creditor conclusions from financial statement analysis.
4. Understand the application of generally accepted accounting principles to specific asset, revenue and expense accounts.
5. Ability to address ethical dilemmas in accounting applications.