ACC 02100 - Intermediate Accounting I

Institution:

CUNY Kingsborough Community College

Subject:

Description:

The worksheet, a fundamental tool of the accountant, is reviewed and underlying accounting principles, concepts and conventions, applied to the corporate organization. Included are: inventory valuation, analysis of working capital, source and application of working capital funds, installment sales, consignments, and other relevant material. Emphasis is on pronouncements of the American Institute of Certified Public Accountants (AICPA), Accounting Principles Board (APB), the new Financial Accounting Standards Board (FASB), and their impact on business management, decision making and financial statement reporting. Prerequisite:Minimum grade of "C" in ACC 01200

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.kbcc.cuny.edu

Phone Number:

(718) 368-5000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.