Dec 23, 2024  
2019-2020 Champlain College Online Undergraduate Catalog 
    
2019-2020 Champlain College Online Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 230 - Intermediate Accounting I


The course continues the study of the topics introduced in Financial Accounting but shifts the point of view to that of the provider of accounting information. It presents an in-depth and critical study of generally accepted accounting concepts and principles. Topics include a review of the accounting cycle, the conceptual framework of accounting, the income statement and statement of cash flows. Students examine in detail the balance sheet items of cash, receivables, inventories, and debt financing.
Prerequisites: ACCT-130
Credits: 3



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