ACC260 — Intermediate Accountng I
Emphasis of the course is on accounting theory, concepts, current financial accounting functions and decision making using accounting data. It includes a thorough review of basic accounting concepts and alternative procedures. Major topics include: (1) Review, (2) Introduction to Accounting Theory, Balance Sheet and Retained Earnings Statement, (3) Present and Future Values, (4) Current Assets and Current Liabilities and (5) Plant Assets and Intangible Assets.
Prerequisites: ACC-121