ACNT 2303 - Intermediate Accounting I

Institution:

Houston Community College

Subject:

Description:

Critical analysis of general accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. Covers the theoretical and practical basis for financial statements, present value applications, and the theory and practice of accounting for cash, receivables, inventories, liabilities, long-term investments, depreciable and depletable property, and intangible assets.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.hccs.edu

Phone Number:

(877) 422-6111

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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