AC 3000 - Intermediate Accounting I

Institution:

Rockhurst University

Subject:

Description:

The Intermediate Accounting sequence provides students with a foundation in the basic theory and principles underlying the preparation of financial statements of business entities. Basic computer and spreadsheet skills are expected. AC 3000 covers the foundations of financial accounting and reporting, including history of accounting, the conceptual framework and objectives of financial reporting, cash versus accrual basis, elements of financial statements, the complete accounting cycle, revenue and expense recognition, comprehensive income statement, balance sheet and statement of cash flows. Prerequisite: AC 2100, Junior standing; prerequisite or concurrent: BUS 1800.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.rockhurst.edu

Phone Number:

(816) 501-4000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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