Intermediate Accounting I
Intermediate Accounting I is a comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements.
In ACCT 310, you will take a deeper, comprehensive, and more advanced approach to the accounting topics you learned in the first half of Principles of Accounting II. In addition, the following new topics are covered in ACCT 310, Intermediate Accounting I:

FASB codification of accounting standards
FASB conceptual framework for financial accounting
Accounting for the time value of money
Fair value accounting

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