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Columbia College Course Info

Centreville, Virginia

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Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


ACCT 382

Intermediate Accounting I

Development of accounting theory and practice as applied to: the institutional structure of financial accounting; conceptual framework and financial reporting; overview of accounting systems; review of accounting procedures; income statement; balance sheet; statement of cash flows; cash; receivables; valuation of inventories and cost of goods sold; and time value of money.

Units: 3.0

Prerequisites:
ACCT 281 - Accounting II (Managerial)