ACC 300 - Intermediate Accounting I

Institution:

Salem State University

Subject:

Description:

This course, along with Intermediate Accounting II (ACC301), forms the foundation of the Accounting Concentration. The course focuses on the problems and issues related to the collection, analysis, and reporting of financial information for external decision-making and regulatory purposes. The course examines the environment of financial reporting and the FASB conceptual framework. The accounting cycle and preparation of financial statements are examined in detail. Specific balance sheet topics explored include: cash and accounts receivable; inventories; property, plant and equipment; and intangible assets. Three lecture hours per week. Required of Business Administrators majors in Accounting concentration and Accounting & Finance concentration. Prerequisite: ACC106.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.salemstate.edu

Phone Number:

(978) 542-6000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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