ACCT 201 - Intermediate Accounting I

3-0-3
Credit Hours: 3

Intermediate Accounting I continues the investigation of the current accounting concepts and standards underlying the financial statements of business enterprises that was begun in ACCT 101. Alternative valuation concepts and standards are introduced as they apply to reporting in the financial statements. Intermediate Accounting I will focus on the measurement and reporting of corporate assets and liabilities, and the related impact on revenues, expenses, gains and losses.

Prerequisite

ACCT 101