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Dec 02, 2012
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ACCT 3110 - Intermediate Accounting I
3 hours
In-depth study of the process of preparing and presenting financial information about an entity for outside users (Part I). Topics vary but typically include: standard setting; the accounting cycle including data accumulation, adjustments and preparation of financial statements; and valuation. There is a focus on the recognition, measurement and disclosure of revenue; inventory and cost of sales; and plant assets.
Prerequisite(s): ACCT 2010 and ACCT 2020 with a grade of C or better.
May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a grade of C or better) a course for which this is a prerequisite.
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