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Dec 04, 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 (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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