ACC 200 — Intermediate Accounting 1
This course is designed to expand the student’s knowledge of financial accounting theory, concepts, standards, and generally accepted accounting principles required for reporting business entities’ operating results and financial position. Special emphasis will be placed on present and future value concepts, receivables, inventories, temporary investments, reporting of non-current assets, current and long-term liabilities, stockholders’ equity, earnings per share, cash flows, and ethics in the accounting profession.