ACCT 2223 - Intermediate Accounting I

Institution:

Minnesota State College Southeast

Subject:

Description:

This course is an in depth study of financial reporting and statements: objectives, concepts, and analysis. Topics include the demand for and supply of financial accounting information and the conceptual framework for financial reporting. This course also serves as a review of a companys accounting system, the purpose, elements, classification and disclosures associated with the balance sheet, statement of shareholders equity, the income statement and the statement of cash flows. Students will understand business operating activities as it relates to cash, receivables, and inventory cost measurement and flow assumptions. (Prerequisites: ACCT2201 Financial Accounting) (3 Credits: 3 lecture/0 lab)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.southeastmn.edu

Phone Number:

(507) 453-2700

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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