AC 431 - Intermediate Accounting I

Institution:

Cazenovia College (Closed 2023)

Subject:

Description:

An examination of the theories and concepts of accounting and the generally accepted principles as they apply to liabilities and equity. Topics covered include liabilities (current, long-term and contingent); factors affecting contributed capital and retained earnings; and financial reporting according to FASB principles. Emphasis is placed on the official accounting reporting methods as presented in AICPA guidelines. (Offered on a rotating basis) Required prerequisite: AC 331 Principles of Accounting I, and AC 332 Principles of Accounting II.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cazenovia.edu

Phone Number:

(800) 654-3210

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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