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|B A 363 - INTERMEDIATE ACCOUNTING I
The first in a three-course sequence providing students with a foundation in theory and a review of the accounting cycle, including preparing time value-money calculations and financial statements. The course includes an in-depth study of generally accepted accounting principles as they apply to cash, receivables and inventories. Comparisons with International Financial Reporting Standards will be introduced as appropriate. Prerequisite(s): Grade of C or better in BA 216.