Intermediate Accounting I

Catalog description

3 Lecture Hour(s) 1 Lab Hour(s) This course is an intensive study of financial accounting. The theories and concepts that define the content of the income statement, statement of retained earnings, and the balance sheet are studied in detail. Emphasis is placed on the theory and practice related to the accounting for asset accounts. Topics covered include cash and cash equivalents, receivables, fixed assets, and intangibles.