ACCT 103

Intermediate Accounting - Part I

This course provides a continuing study of the measurement and reporting of the results of operations and the financial condition of profit-directed business entities. Areas of study include emphasis on cash and receivables, inventory including issues concerning valuation, property, plant and equipment and intangible assets using the Financial Accounting Standards Board (FASB) as authority. This course is not intended for transfer to a four-year college. Students must purchase (or have in their possession) a financial calculator for this course.

Units: 4.0

Hours: 72 hours LEC