Jun 18, 2024  
2021-2022 Catalog 
    
2021-2022 Catalog [ARCHIVED CATALOG]

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ACC* 271 - Intermediate Accounting I


Credit(s): 3
Prerequisite(s): ACC* 112 or ACC* 115  or equivalent.
This course includes a review of the accounting profession, sources of GAAP, and the complete accounting cycle, as well as a study of financial accounting theory, financial statement elements and format, compound interest concepts, and transactions affecting the Current Asset accounts. Emphasis is placed on analyzing and journalizing complex transactions affecting these accounts, as well as proper financial statement presentation. Emphasis is also placed on understanding the theory underlying GAAP. This course may involve computer applications, including spreadsheets and general ledger.



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