ATG-215 Intermediate Accounting I

Intermediate Accounting I is an in-depth analysis,of accounting principles related to the,preparation of general-purpose financial,statements for external users of accounting,information. The efforts of accounting,organizations such as the FASB (Financial,Accounting Standards Board), the APB (Accounting,Principles Board), and the AICPA (American,Institute of Certified Public Accountants) are,reflected in the material. Issues covered include,those related to the Balance Sheet, Statement of,Retained Earnings, Income Statement and Statement,of Cash Flows. Representative areas of,accounting include, but are not limited to, cash,,receivables, inventories, and property, plant,,and equipment. This course is a core course,requirement for an A.A.S. degree in,accounting.(Offered fall semester only.)

Credits

4

Prerequisite

Successful completion of ATG-111 with a grade of C or higher.

IAI Code:

None

PCS Code:

1.2

Lecture:

4

Lab:

0