Detailed Course Information

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ACCT 2321 - Intermediate Accounting I
Intermediate Accounting I is an in-depth study of the conceptual frame work of accounting theory and the preparation of financial statements and financial disclosures. Topics emphasized include income measurement and profitability analysis, time value of money, revenue recognition, cash and receivables, measurement and valuation of inventory and cost of goods sold, and account for plant assets and intangibles. Credits: 3 Lecture Hours: 2 Lab Hours: 2 Semester: Fall Prerequisite: ACCT 1020 Co-requisites: CITC 1307 and MATH 1010 Note: Course not designed for transfer. 0.000 TO 3.000 Credit hours 0.000 TO 2.000 Lecture hours 0.000 TO 2.000 Lab hours Levels: Undergraduate Schedule Types: Laboratory, Lecture, Combined Lecture/Lab Technologies Division Division Accounting Department Prerequisites: Prereq of ACCT1020 w/"C grd" General Requirements: ( Course or Test: ACCT 1020 Minimum Grade of C May not be taken concurrently. ) or ( Course or Test: ACCT 2020 Minimum Grade of C May not be taken concurrently. ) Prerequisites: Coreq CISP 1130 & MATH 1010 General Requirements: Course or Test: CITC 1307 May be taken concurrently. and Course or Test: MATH 1010 May be taken concurrently.

ACCT 2321 - Intermediate Accounting I

Intermediate Accounting I is an in-depth study of the conceptual frame work of accounting theory and the preparation of financial statements and financial disclosures. Topics emphasized include income measurement and profitability analysis, time value of money, revenue recognition, cash and receivables, measurement and valuation of inventory and cost of goods sold, and account for plant assets and intangibles.

Credits: 3

Lecture Hours: 2

Lab Hours: 2

Semester: Fall

Prerequisite: ACCT 1020

Co-requisites: CITC 1307 and MATH 1010

Note: Course not designed for transfer.
0.000 TO 3.000 Credit hours
0.000 TO 2.000 Lecture hours
0.000 TO 2.000 Lab hours

Levels: Undergraduate
Schedule Types: Laboratory, Lecture, Combined Lecture/Lab

Technologies Division Division
Accounting Department

Prerequisites:
Prereq of ACCT1020 w/"C grd"

General Requirements:
( Course or Test: ACCT 1020
Minimum Grade of C
May not be taken concurrently. )
or
( Course or Test: ACCT 2020
Minimum Grade of C
May not be taken concurrently. )

Prerequisites:
Coreq CISP 1130 & MATH 1010

General Requirements:
Course or Test: CITC 1307
May be taken concurrently.
and
Course or Test: MATH 1010
May be taken concurrently.

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Detailed Course Information

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