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Apr 19, 2024
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ACC 211 - Intermediate Accounting I
Course Department: Business
Last Date of Approval: Fall 2022
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 conceptual framework of accounting as it relates to recording, reporting, and disclosing financial information on financial statements.
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: There is a $124.99 course fee which includes all courses that utilize the Cengage products.
Common Course Assessment(s): None
Student Learning Outcomes and Objectives:
- Applying the conceptual framework in the financial reporting environment
- Determine what economic events require recognition in financial statements using financial accounting theory in accordance with GAAP.
- Measure economic events using suitable valuation methods including consideration of GAAP and IFRS
- Demonstrate the ability to record and disclose complex financial events in accordance with GAAP for assets, liabilities, equity, revenue, expenses, gains and losses.
- Prepare and analyze general purpose financial statements
- Demonstrate understanding of ethical considerations in preparing the reporting accounting information
- Communicate both orally and written to convey accounting information in a cross-functional decision-making environment.
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