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ACTG 315. Intermediate Financial Accounting I. 3 hours.

Theory and standards related to asset valuation, revenue recognition, gain and loss recognition, and their impact on income measurement and financial position. Course Information: For satisfactory progress in the Accounting major, students must receive a grade of C or better in ACTG 315. ACTG 315 may be repeated only once. Transfer credit from another College or University is not accepted for ACTG 315. Prerequisite(s): Average grade of B or higher in ACTG 210 and ACTG 211 with both taken at UIC; or a grade of C or better in both ACTG 210 or equivalent and ACTG 211 or equivalent and a passing grade in the Accounting Placement Exam (APE). Registration for this course is only through Department of Accounting website. Information on APE is also available there.