Jan 27, 2020  
2019-2020 College Catalog 
    
2019-2020 College Catalog
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ACC 2100 - Intermediate Accounting I


3 Credit(s) Hours: 3 hrs.

Study of financial accounting, accounting standards, and the conceptual framework underlying financial accounting. The accounting information system is reviewed, including the accounting cycle as applied to the corporate organization. Preparation and understanding of the major financial statements-the classified balance sheet, income statement, statement of retained earnings, and statement of cash flows. Also covered: revenue recognition, management and control of cash, recognition and valuation of accounts receivable.
Prerequisite(s): ACC 1200  with a minimum grade of “C”



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