ACC 270 Intermediate Accounting I
3 hours
Intermediate Accounting I is the first in a two-course sequence in intermediate financial accounting. The course develops theory and practice as applied to accounting for assets, such as: cash and cash equivalents, receivables, short-term investments, inventory, plant, property, equipment and intangible assets. Current and long-term debts are also covered. The course covers the reporting of financial information through the balance sheet, income statement, and the statement of cash flows.