Transfers ToNot transferableDescriptionACCT 103 Intermediate Accounting - Part I Units: 4 Hours: 72 hours LEC Prerequisite: ACCT 301 with a grade of "C" or better This course provides a continuing study of the measurement and reporting of the results of operations and the financial condition of profit-directed business entities. Special emphasis will be given to the valuation of assets using both the Financial Accounting Standards (FASB) and International Financial Reporting Standards (IFRS) as authority. This course is not intended for transfer to a four-year college. 