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Master Course Outline
ACCT 204
Intermediate Accounting I


Credits: 5
Clock Hours per Quarter: 50

AA Discipline:

Lecture Hours:50


Description
Addresses financial accounting principles and practices, including study of the theory and principles underlying presentation and interpretation of working capital, investments, long-term liabilities, and stockholders' equity. Prerequisite: ACCT& 202.

Intended Learning Outcomes
  • Describe the conceptual framework underlying Financial Accounting.
  • Record transaction and prepare Financial Statements.
  • Perform present and future value calculations to value cash flows.
  • Determine inventory quantities under different cash flow assumptions.
  • Define assets, measure assets and expense them as they are consumed.

  • Course Topics
  • Conceptual Framework
  • Accounting as an information system
  • Financial Statement presentation
  • Time Value concepts
  • Present Value
  • Future Value
  • Accounts Receivable
  • Inventory valuation
  • Revenue recognition
  • Expense recognition

  • Syllabi Listing See ALL Quarters
    Course
    Year Quarter
    Item
    Instructor  
    ACCT 204
    Fall 2013
    6020
    Linda Lane
    ACCT 204
    Fall 2013
    0286
    Francis Lyons
    ACCT 204
    Fall 2012
    6020
    Linda Lane
    ACCT 204
    Fall 2012
    0286
    Francis Lyons
    ACCT 204
    Fall 2011
    6020
    Linda Lane


    Two Year Projected Schedule

    Year One* Year Two**
    Fall
    Winter
    Spring
    Summer
    Mini 
    Fall
    Winter
    Spring
    Summer
    Mini
    X
     
     
     
     
    X
     
     
     
     

    *If fall quarter starts on an odd year (2003, 2005, etc.), it's Year One.
    **
    If fall quarter starts on an even year (2002, 2004, etc.), it's Year Two.