ACCT 225 - Intermediate Accounting I

Institution:

Azusa Pacific University

Subject:

Description:

This course offers an intensive study of the accounting theory and principles underlying financial accounting. Emphasis is placed on the theoretical and conceptual framework of the financial reporting process including the role and authority of official accounting pronouncements and the responsibilities of professional accountants. This course begins with a review of the accounting model and covers accounting theory as it relates to revenue recognition, current assets including cash, accounts receivable, inventories, and operational assets. Prerequisites: BUSI 120 and BUSI 121

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.apu.edu

Phone Number:

(626) 969-3434

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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