ACC 311 - Intermediate Accounting I

Institution:

Northwood University-Michigan

Subject:

Description:

Interpretation of accounting theory and practice on the accounting process, including statement preparation. Students will gain an appreciation of the challenges and limitations of accounting in order to evaluate critically and understand financial accounting theory and practice. Students will be further prepared to advance their study in accounting, seek professional recognition by successfully passing professional examinations, and therefore pursue their chosen careers in accounting or business. Particular emphasis is placed on the environment of financial accounting, the development of accounting standards, the conceptual framework underlying financial accounting, review of the accounting process, the financial statements, the time value of money, and current assets. Prerequisite: ACC 123

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.northwood.edu

Phone Number:

(989) 837-4200

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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