2021-2022 Undergraduate Catalog 
    Jun 13, 2024  
2021-2022 Undergraduate Catalog [ARCHIVED CATALOG]

ACC 212 - Intermediate Accounting I

Part one of a two-part course which emphasizes an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard setting organizations. This course focuses on the conceptual framework of financial accounting and includes a study of the basic financial statements. The course also has the goal of giving students a deeper understanding of the proper accounting for various items on the balance sheet, primarily the various assets owned by an entity. Additionally, students will learn valuable concepts in the area of the time value of money.

Prerequisite: ACC 211   (Effective Summer 2017, a grade of C or better is required for this prerequisite.)
1 semester 3 credits.