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Degree & Career Programs

You are here now : West Shore Community College / Academics / Degree & Career Programs
 
 
    West Shore Community College
   
 
  Sep 22, 2017
 
 
    
West Shore Community College Catalog 2017-2018
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ACC 221 - Intermediate Accounting I


Offered FL
Lecture‐3 Lab‐2
4 credit hrs/5 contact hrs
Prerequisite: ACC 122 - Principles of Accounting II  with “C” or better (2.0 out of a 4.0 scale)
Added development of accounting knowledge previously gained in the principles course. In‐depth study of the balance sheet, income statement, retained earnings statements, and cash flow statement. Other topics include: cash and temporary investments, receivables and short term prepayments, current liabilities, inventories (cost flow, special valuation, and estimating procedures), long‐term investments, plant assets, intangible assets, bonds and other longterm liabilities.



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