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