ACC 255 - Intermediate Accounting I

Institution:

Westmoreland County Community College

Subject:

Accounting

Description:

Examines the theory and concepts underlying the mechanics of accounting, including a review of the accounting process. Topics covered include conceptual framework; income statement; balance sheet; cash flow statement; revenue recognition; cash and receivables; inventories-cost and estimation; plant and intangible assets- acquisition, use and retirement.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 156

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.westmoreland.edu

Phone Number:

(724) 925-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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