ACC 305,306 - Intermediate Accounting I and II

Institution:

Westminster College - Pennsylvania

Subject:

Description:

A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis. Prerequisite: ACC 202 for ACC 305, and ACC 305 for ACC 306.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.westminster.edu

Phone Number:

(724) 946-8761

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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