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University of North Carolina at Asheville    
  Jan 20, 2018
2017-2018 Catalog

ACCT 301 - Intermediate Accounting I

A study and application of generally accepted accounting principles, and the theory underlying those principles as they relate to the preparation of the income statement, statement of stockholders’ equity, balance sheet and statement of cash flows. Topics include the conceptual framework of accounting, time value of money, and accounting for current assets. Both critical thinking and problem solving skills are emphasized in this course. Prerequisite: a grade of C or better in ACCT 215. Fall and Spring.