Undergraduate Catalog 2018-2019

ACC 215 Intermediate Accounting I(RNL)

4 hours; 4 credits. Intense coverage of accounting principles, valuation, and accounting for current assets, plant assets, acquisitions, disposals, depreciation and depletion, intangible assets, current and long-term liabilities, and concepts of present and future value. Emphasis is placed on pronouncements of the Financial Accounting Standards Board and Accounting Principles Board. Prerequisite: ACC 121. Pre- or corequisites: (BUS 150 or BUS 215 or BUS 250 or CSC 102).