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Nov 23, 2024
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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)
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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