ACCT 2321 - Intermediate Accounting I

Institution:

Northeast State Community College

Subject:

Accounting

Description:

Intermediate Accounting I is an in-depth study of the conceptual frame work of accounting theory and the preparation of financial statements and financial disclosures. Topics emphasized include income measurement and profitability analysis, time value of money, revenue recognition, cash and receivables, measurement and valuation of inventory and cost of goods sold, and account for plant assets and intangibles.

Credits: 3

Lecture Hours: 2

Lab Hours: 2

Semester: Fall

Prerequisite: ACCT 1020

Co-requisites: CITC 1307 and MATH 1010

Note: Course not designed for transfer.

Credits:

0.00 - 3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.NortheastState.edu

Phone Number:

(423) 323-3191

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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