|
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 2012 |
6020 |
Linda Lane |
|
| ACCT 204 |
Fall 2012 |
0286 |
Francis Lyons |
|
| ACCT 204 |
Fall 2011 |
6020 |
Linda Lane |
|
| ACCT 204 |
Fall 2011 |
0286 |
Francis Lyons |
|
| ACCT 204 |
Fall 2010 |
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.
printable version
|
|
