May 27, 2018  
2017-2018 Undergraduate and Graduate Catalog 
    
2017-2018 Undergraduate and Graduate Catalog

ACCT 3110 - Intermediate Accounting I

3 - 3
3110. 3 hours. An 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 2020 with a grades of C or better; May not be taken more than twice at UNT Dallas. 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.