ACC 301 - Intermediate Accounting I

Institution:

College of Our Lady of the Elms

Subject:

Description:

This is the first professional-level accounting course. Students will gain a thorough foundation in the theory, principles, and practices of the accounting profession. It is designed to sharpen the students' ability to critically analyze accounting information, accounting theory development, and apply the theory in problem-solving situations. The course examines the following balance sheet accounts: cash, short-term investments, receivables, inventories, plant and equipment, and current liabilities. Conceptual problems included are inventory valuation, allocation of depreciation, and the time value of money. Requires use of Excel. Prerequisite: ACC 202.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.elms.edu

Phone Number:

(413) 594-2761

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.