ACCT 203 - Intermediate Accounting I

Institution:

Tompkins Cortland Community College

Subject:

Description:

Intermediate Accounting I is a continuation of the study of financial accounting begun in the Principles of Accounting courses. Topics to be covered are objectives and environment of financial accounting, review of the accounting process, form and content of financial statements, time value of money, valuation of cash, marketable securities, accounts receivable, inventories, and plant assets, exchanges of assets, non-current assets, and statements of cash flow. Professional opinions of the A.I.C.P.A. and the F.A.S.B. are included. Prerequisites: ACCT 102, and prior completion or concurrent enrollment in ENGL 100. 4 Cr. (4 Lec.) Fall semester.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.TC3.edu

Phone Number:

(607) 844-8211

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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