Aug 14, 2020  
2019-20 Catalog 
    
2019-20 Catalog [ARCHIVED CATALOG]

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ACCT 250 - Intermediate Accounting I


5 CR

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.

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. 


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