Accounting concepts, critical thinking skills, and techniques involved in the accounting process and the preparation of financial statements. Emphasis is on accounting for most assets. Financial statements from the perspective of both preparers and users, accounting standard-setting process, and economic consequences of accounting standards on a firm's stakeholders.

Semester Course Offered

Offered every year.

Grading System

A-F (Traditional)


ACCT 2102 or ACCT 2102H or ACCT 2102E

Athena Title

Intermediate Accounting I

Syllabi ACCT 5000
Credit Hours 3.0