Mar 01, 2024  
2022-2023 General Catalog 
2022-2023 General Catalog [ARCHIVED CATALOG]

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ACC 211 - Intermediate Accounting I

Last Date of Approval: Fall 2018

3 Credits
Total Lecture Hours: 45
Total Lab Hours: 0
Total Clinical Hours: 0
Total Work-Based Experience Hours: 0

Course Description:
This course provides an in-depth study of the worksheet, balance sheet, income statement, and other supplementary statements and corporation procedures. This course is offered during the fall term only.

Prerequisites: C or better in ACC 142 - Financial Accounting
Prerequisites/Corequisites: ACC 146 - Managerial Accounting

Mode(s) of Instruction: traditional/face-to-face, and/or online

Credit for Prior Learning: There are no Credit for Prior Learning opportunities for this course.

Course Fees: Course Access: $119.99

Common Course Assessment(s): None

Student Learning Outcomes and Objectives:
1. Synthesize the role of accounting as an information system. a. Review the accounting cycle. b. Compose statements of net income and comprehensive income. c. Compose statements of financial position and cash flows and identify the items in an annual reports.

2. Compute and calculate accounting information about economic resources. a. Calculate the time value of money. b. Recognize revenue. c. Account for short-term and long-term operating assets. d. Analyze financing liabilities. e. Account for stockholders’ equity.

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