ACC 321 - INTERMED ACCOUNTING I

Institution:

Kutztown University of Pennsylvania

Subject:

Accounting

Description:

A study of current financial accounting theory and practice, this course builds on the fundamental concepts covered in the introductory financial and managerial accounting courses and develops a more professional level of accounting analysis. Coverage includes the development of accounting standards including International Financial Reporting Standards, the conceptual framework of financial accounting, the accounting process, financial statements, time value of money, cash, receivables, inventories, property plant and equipment, intangible assets, current liabilities and contingencies. Students develop analytical skills and the ability to research accounting issues. The course also encourages the development of computer, oral, and technical writing skills.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.kutztown.edu/

Phone Number:

(610) 683-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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