ACC 311 - Intermediate Accounting I

Institution:

Bay Path University

Subject:

Description:

Accounting 3 Credits This course continues to develop accounting theory on a more comprehensive level. Topics include a review of the accounting process and basic accounting concepts as well as in depth coverage of the elements of financial reporting including financial statement disclosures and special considerations and valuation issues related to cash, receivables, revenue recognition, inventory, fixed assets, and intangibles. The use of present value techniques in the determination of accounting valuations is also covered. Requirements and Prerequsites ACC 212 Offered Fall Spring

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.baypath.edu

Phone Number:

(413) 565-1000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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