ACC 2300 - Intermediate Accounting I

Prerequisite(s): ACC 2140 with a grade of C or better; MA 1025 with a grade of C or better. CPS students only.
A detailed study of financial reporting concepts focusing on financial statements and related disclosures. Asset valuation and income measurement are studied extensively, concentrating on cash, receivables, inventories; property, plant and equipment; depreciation, depletion and intangibles. Additional topics include a review of accounting systems and financial statement reporting requirements. 3 credits. (3 plus 0) Credit(s): 3 (3 plus 0) CPS students only.