ACCT 301 - Intermediate Accounting II

Institution:

King's College - Pennsylvania

Subject:

Accounting

Description:

The first upper-level course in a comprehensive sequence in financial accounting with an emphasis upon the study of the generally accepted accounting principles underlying financial statements. These topics are discussed in the context of professional standards, ethical values, and fundamental accounting concepts. A thorough study of the balance sheet components, such as cash, receivables, inventories, operational assets and liabilities, and stockholder's equity. In addition, concepts fundamental to accounting are analyzed, with special attention given to revenue recognition. Prerequisites: ACCT 240, ACCT 240L, and MSB 110 (A student must have earned a minimum 2.0 G.P.A. in each of these courses).

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.kings.edu

Phone Number:

(570) 208-5900

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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