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ACĀ 335 Intermediate Accounting I 3 Cr.

Building on the foundations of Principles of Accounting the course provides a more in-depth study of accounting theory and practice. Beginning with a brief review of the accounting process, the course delves into the conceptual framework for accounting, the accounting standards setting process, and the hierarchy of accounting pronouncements. The course then explores the components of the financial statement package including such issues as the quality of earnings and the measurement and reporting of unusual, infrequent, and non-operating items; the Statement of Cash flows is also studied in depth. Accounting, reporting, and valuation issues surrounding cash, receivables, inventory and long-term assets are also covered including the impairment of tangible and intangible assets. Prerequisite: Grade of "C" or better in AC 205 and AC 206.

Accounting Curriculum Overview

Residential Programs Catalog

Charles A. Dana Professor Michael Puddicombe; Professor D. William Jolley; Associate Professors David Blythe (Director), Nasim Hosein, Sethuram Soman and Thomas Yandow; Visiting Associate Professors Andrew Bargerstock and Peter Appleton; Lecturers James Rogler and Kris Rowley; Adjunct Instructors Daniel Alcorn, Joseph Bosley, Duncan Currier, Jon Dellapriscoli, Bruce Faulkner and Renato (Ron) Merolli.


Residential Programs Catalog

...News Gathering c 3 AC 205 Principles of...308 EN 310 CM 335 Communications Minor 2020...