ACC-201 Intermediate Accounting I
Intermediate Accounting I is the first of a two-course sequence in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets, and operational assets as they apply to generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS). This course is essential for students who wish to pursue a major in accounting.
Advisory: It is advisable to have knowledge in a course equivalent to ACC-102: Principles of Managerial Accounting, with a grade of C or better. Working knowledge of Microsoft Excel is required.