ACC 201 Intermediate Accounting I
Expands the fundamental accounting principles in which the emphasis on theory of accounts is maintained throughout the course. Concentration is on the analysis of financial statements, present value analysis, cash and cash flows, receivables, and inventory. Pronouncements of Financial Accounting Standards Board (generally accepted accounting principles) are an integral part of the course. This course meets 5 hours per week.
Prerequisite
A grade of C or better in
ACC 140 and
IS 135. A grade of C or better in
ACC 141 (may be taken concurrently), Sophomore standing
Offered
Fall and Spring