Feb 24, 2024  
2023-24 Catalog 
2023-24 Catalog
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ACCT 250 - Intermediate Topics in Accounting

5 CR

In-depth examination of theoretical foundations of Accounting. Topics include cash flow, revenue recognition, and advanced financial reporting.

Prerequisite(s): ACCT 102  or ACCT 202  with a C or better, or entry code

Course Outcomes
  • 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. 

GenEd Outcomes: Creative and Critical Thinking
  • Critical Thinking/Problem Solving
  • Quantitative/Symbolic Reasoning

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