ACCT 250 - Intermediate Accounting I
In-depth examination of theoretical foundations of Accounting. Topics include cash flow, revenue recognition, lease accounting, and advanced financial reporting.
Prerequisite(s): ACCT 101 or ACCT 201 with a C or better, or entry code.
- Explain the application of the FASB Conceptual Framework.
- Apply ethical decision making.
- Analyze the decision making and measurement processes to prepare financial statements.
- Apply accounting principles to the recognition and recording of assets, liabilities and equity.
- Use mathematical methods to calculate and record the time value of money.
- Calculate and apply inventory measurements and explain inventory cost flow assumptions.
- Calculate and apply depletion, depreciation and amortization methods.
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