ACCT 1300 - Intermediate Accounting

Institution:

Louisiana State University Eunice

Subject:

Description:

CAMPUS NAME AND ADDRESS: (To be completed by the Louisiana Technical College Campus) CIP CODE: 520302 CREDIT HOURS (Lecture/Lab/Total): 1/2/3 CONTACT HOURS (Lecture/Lab/Total): 75 CLASS LOCATION: ( To be completed by the Louisiana Technical College Campus) INSTRUCTOR INFORMATION: ( To be completed by the Louisiana Technical College Campus) COURSE DESCRIPTION: Accounting principles relating to accounts receivable, accounts payable, uncollectible accounts, notes and interest, merchandise inventory, property, plant, and equipment; and accounting for partnerships. PREREQUISITES: ACCT 1200 COURSE OBJECTIVES: Demonstrate a working knowledge of course terminology. Recognize generally accepted accounting principles. Understand inventory. Demonstrate a working knowledge for property, plant, and equipment. Account for acquisition and disposition of property, plant, and equipment. Account for expense write-off of noncurrent assets. Account for various methods and systems of inventory valuation. Demonstrate an understanding of notes and interest. Account for transactions involving accounts receivable and notes receivable. Account for transactions involving accounts payable and notes payable. Demonstrate an understanding of formation, liquidation, and dissolution of partnerships. Account for transactions involving formation, liquidation, and dissolution of partnerships. Complete a practice set with or without the use of a computer (optional). Understand types of business organizations. TEXTBOOKS AND OTHER MATERIALS: ( To be completed by the Louisiana Technical College Campus) ATTENDANCE POLICY: EVALUATION AND GRADING: (To be completed by the Louisiana Technical College Campus.) ACADEMIC HONESTY: Plagiarism, cheating, and other forms of academic dishonesty are prohibited. In addition to other possible disciplinary sanctions, which may be imposed through the regular institutional procedures as a result of academic misconduct, your instructor will assign a zero for the exercise or examination that evidences academic misconduct for the first offense and assign an "F" for the course for repeated offenses.STUDENTS WITH DISABILITIES: The Louisiana Technical College complies with Section 504 and the Americans with Disabilities Act. Students with disabilities who seek accommodations must make their requests known by contacting the Disabilities Coordinator at the beginning of each semester. If a disability is identified later in the semester, a non-retroactive accommodation plan will be developed. COURSE SCHEDULE: (To be completed by the Louisiana Technical College Campus)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lsue.edu

Phone Number:

(337) 457-7311

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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