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ACC 201

Intermediate Accounting I


ACC 101
ACC 102
ACC 138
ACC 201
ACC 202
ACC 204
ACC 205
ACC 209
ACC 210

ACC 201 Intermediate Accounting I


Comprehensive treatment of underlying theories in accounting principles and procedures for merchandising and manufacturing businesses; analysis and interpretation of financial statements and current GAAP (Generally Accepted Accounting Principles) guidelines along with the convergence of iGAAP (international Generally Accepted Accounting Principles) regarding income determination, the accounting process and financial statements, cash and receivables, inventories, investments, asset acquisitions, use (depreciation) and disposal, and present value techniques.


  • Prerequisite: ACC 102
  • Hours: 4
  • Credits: 4


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