Course Description

ACC 2300
Intermediate Accouning I
Prerequisites: ACC 2140; MA 1025 with a grade of C or better; MIS 1300. CPS students only. A detailed study of financial reporting concepts focusing on financial statements and related disclosures. Asset valuation and income measurement are studied extensively, concentrating on cash, receivables, inventories; property, plant and equpment; depreciation, depletion and intagibles. Additional topics include a review of accounting systems and financial statement reporting requirements. 3 credits. (3 plus 0)