ACCTG 326 - Intermediate Financial Accounting

Units: 3

Prerequisite(s): ACCTG 202. Approved upper division business major or minor or other approved major. Not open to accounting majors. Proof of completion of prerequisite(s) required: Copy of transcript.

Theories, practices, and concepts needed to satisfy the decision making requirements of external users; financial reporting for enterprises engaged in international trade of business. May not be taken for credit by accounting majors.

Note: Credit may not be applied to accounting major.