Western Governors University 3 credits Accounting
Intermediate Accounting I is the first of three in-depth financial accounting courses for accounting majors. The course builds upon topics covered in Principles of Accounting and Financial Accounting. The course focuses on financial accounting and accounting standards; the conceptual framework of the U.S. generally accepted accounting principles (GAAP); the income statement, the statement of cash flows, and the balance sheet; cash and receivables; and inventory valuation. The prerequisite to this course is Financial Accounting.
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