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