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				Nov 04, 2025			
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						2020-2021 Undergraduate Catalog [Archived Catalog]   
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                  BUS 31100 - Intermediate Accounting I Theoretical framework and application of generally accepted accounting principles to the preparation of financial statements, with emphasis upon the assets and liabilities of an enterprise.
  Preparation for Course  P or C: BUS 31700.
  Cr. 3. Notes  Enrollment in business (BUS) courses numbered 30100 and above is restricted to students who meet established criteria: business majors who have met the pre-business requirements and been admitted into one of the business majors; or students that have declared other pre-approved programs or minors which require particular business courses, and completed all course prerequisites; or students that have obtained written permission from the department through which the course is offered. 
				  
 
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