ACC 240 21 - Intermediate Accounting I

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Course Information

Intermediate Accounting I (ACC 240)

Term: 2016-2017 Fall Semester

Faculty

Denis Bouttenot
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Mr. Marc R Roy
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Schedule

Mon, 6:00 PM - 8:55 PM (8/29/2016 - 12/17/2016) Location: CMCC JAL 537

Description

ACC 240 Intermediate Accounting I
3 Credits (3 Lecture 0 Lab 0 Shop)
3 hrs/wk (3 Hrs. Lecture) *15 wks
This course begins with a comprehensive review of accounting principles, including the conceptual framework of accounting as prescribed by the
Financial Standards Board (FASB) and Generally Accepted Accounting Principles (GAAP). Other topics include concepts of future and present value, theory underlying revenue recognition practices, internal control procedures for cash, basic alternative inventory valuation methods, as well as recording of investment securities. Prerequisite: ACC 122 with a grade of C or higher.