AC 331 - Intermediate Accounting I

Institution:

Lewis-Clark State College

Subject:

Description:

A study of theory, concepts, and fi nancial accounting standards and their application to decision making. Topics include fi nancial statements, the accounting model, assets, liabilities, stockholder's equity, and other fi nancial disclosures. Emphasizes the effects of accounting principles on decision making, external disclosure consequences of corporate decisions, and the private sector infl uence on the regulatory and standard-setting environment. Incorporates computer applications into course work. Continued in AC 332 Intermediate Accounting II. Pre-requisite: AC 232 and Junior standing or higher or permission of the instructor.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lcsc.edu

Phone Number:

(208) 792-5272

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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