2016-2017 Catalog

ACCT 2120 Intermediate Accounting I

4.0 - 0.0 - 4.0

Prerequisite

(1) ACCT 1110 - must be completed prior to taking this course.

Course Description

This course is an advanced study of financial accounting. The course emphasizes basic accounting theory, financial statement presentation, income and loss recognition, statement of cash flows, accounting treatment of current items, and a study of compound interest and annuities. NOTE: ACCT 2120 may be taken concurrently with ACCT 1120.