ACCT 301 - Intermediate Accounting I

Units: 4

In-depth discussions of accounting theory and practice. Examination of issues related to asset valuation and income determination based on generally accepted accounting principles. Enrollment Restrictions: Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status). Enrollment Requirements: A grade of C (2.0) or better on the Financial Accounting Knowledge Test (KAT301) administered by the Department of Accounting at CSUSM.