Required courses, 9 hours

 

9

ACCT 329 Intermediate Accounting I* 3
ACCT 330 Intermediate Accounting II 3
ACCT 331 Intermediate Accounting III 3

*Prerequisite: ACCT 201 & ACCT 202

 

 
[Minor Overview]
[Elective Hours]
[Courses of Instruction]
[WV CPA Exam]
   

 

 

 

 

 

 

 

    

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shepherd University
Shepherdstown, WV 25443 304/876-5000, 800/344-5231, FAX 304/876-3101
ACCT 329. INTERMEDIATE ACCOUNTING I (3)
An in-depth study of the principles, concepts and theory underlying published financial statements. Emphasis is placed upon the components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.

ACCT 330. INTERMEDIATE ACCOUNTING II (3)
A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.

ACCT 331. INTERMEDIATE ACCOUNTING III (3)
A continued in-depth study of financial reporting issues including, but not limited to, long-term requirements in accounting for pensions and leases, cash flows, financial statement analysis, reporting changes and inflation effects. Prerequisite: ACCT 330.

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copyright© 1999 Shepherd University Department of Accounting. All Rights Reserved] Reproduction in whole or in part in any form or medium without express written permission of Shepherd University is prohibited.
Comments : Suggestions: webmaster 

contact us: department head

[site map]n][oldwebsite]