ACC-2100 - Intermediate Accounting I* (3)

Prerequisite: ACC-2020

Students examine the development of accounting principles which govern valuation and procedures for statement presentation. Topics financial accounting standards, income statement, balance sheet, concepts of present value, current assets, inventory valuation, revenue recognition, liabilities, income taxes, plant assets, and intangible assets.

List Course Outcomes (consistent for all sections)

CO1 - Apply accounting concepts within the Financial Accounting Standard Board’s framework.

CO2 - Complete all phases of the accounting process to produce public corporate financial statements.

CO3 - Apply various approaches for measuring and reporting corporate assets.

CO4 - Evaluate primary criteria for revenue recognition and expense recognition principles in order to calculate corporate income.

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