ACCT 2150 - Intermediate Accounting

Institution:

Western Nebraska Community College

Subject:

Description:

Prerequisite: ACCT-1210 Th is course is a continued study of the accounting process and the reporting process in conjunction with the development of accounting theory. Th e course includes the conceptual framework for generally accepted accounting; the accounting cycle; net income concepts; fi nancial statement preparation and limitations; present value of money applications; current assets including cash, receivables, a detailed study of inventories, plant assets. Depreciation, impairments and depletion are also covered. Off ered fall semester only. (3/45/0/0/0/3)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.wncc.edu

Phone Number:

(308) 635-3606

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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