May 03, 2024  
2022-2023 Undergraduate Catalog 
    
2022-2023 Undergraduate Catalog [Archived Catalog]

AC 221 - Intermediate Accounting I


Two-semester examination of financial accounting concepts and theories, the financial reporting process, financial statements, and accounting for asset, liability, and shareholders’ equity accounts in greater depth.  Topics also include time value of money, accounting for investments, bonds, leases, and income taxes, plus earnings per share and financial disclosures.

Credits: 4

Prerequisites/Restrictions: AC-141, Minimum Grade B or Permission of Instructor.