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ACCT 372. Intermediate Accounting. 4 Units.

Prerequisites: ACCT 212
First of a three-course sequence covering an in-depth study of financial accounting. Coverage includes the conceptual framework underlying financial accounting, the application of Generally Accepted Accounting Principles (GAAP) applicable to the preparation of financial statements, accounting for cash, receivables and inventories. The accounting cycle and time value of money will also be reviewed.