ACC 201 - Intermediate Accounting 1

Institution:

Community College of Allegheny County

Subject:

Accounting

Description:

In this course, students explore the preparation and understanding of financial information and accounting theory and practice to gain an understanding of the framework of the United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions utilized in preparation of financial statements. Related disclosures as they pertain to cash, receivables, inventory, property, plant and equipment are explored. The time value of money, depreciation and asset impairment are also discussed.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 203   

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

01/17/1983 - 08/31/2012 

Institution Website:

www.ccac.edu

Phone Number:

(412) 323-2323

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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